Tax intelligence powers: revenue intelligence officers authorised to gather GST information and refer evasion cases with prior permission. Specified officers of the State Directorate of Revenue Intelligence are appointed as state tax officers and invested with powers to gather intelligence and collect information under Sections 150 and 151 of the APGST Act, to be exercised statewide concurrently with corresponding Commercial Taxes Department officers. On establishing a prima facie case of tax avoidance or evasion, and with prior permission of the Chief Commissioner, those officers may be authorised to exercise powers under Sections 67, 70 and 71, and must transmit findings and records to the Chief Commissioner for assessment and recovery.
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.
Tax intelligence powers: revenue intelligence officers authorised to gather GST information and refer evasion cases with prior permission.
Specified officers of the State Directorate of Revenue Intelligence are appointed as state tax officers and invested with powers to gather intelligence and collect information under Sections 150 and 151 of the APGST Act, to be exercised statewide concurrently with corresponding Commercial Taxes Department officers. On establishing a prima facie case of tax avoidance or evasion, and with prior permission of the Chief Commissioner, those officers may be authorised to exercise powers under Sections 67, 70 and 71, and must transmit findings and records to the Chief Commissioner for assessment and recovery.
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