Authorized officer designation for disallowing fraudulent input tax credit entries in the electronic credit ledger. The Commissioner designates Assistant Commissioners in Territorial Zones and Districts and specified LTU officers as authorized to allow or disallow debits equivalent to fraudulent input tax credits in the electronic credit ledger when used to discharge liabilities or to claim refunds of unutilized amounts, exercising powers under the TNGST Act and Rules; the delegation is effective immediately and limited to ledger-related scrutiny and adjudication within their territorial jurisdictions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Authorized officer designation for disallowing fraudulent input tax credit entries in the electronic credit ledger.
The Commissioner designates Assistant Commissioners in Territorial Zones and Districts and specified LTU officers as authorized to allow or disallow debits equivalent to fraudulent input tax credits in the electronic credit ledger when used to discharge liabilities or to claim refunds of unutilized amounts, exercising powers under the TNGST Act and Rules; the delegation is effective immediately and limited to ledger-related scrutiny and adjudication within their territorial jurisdictions.
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