OFFICERS OF ANDHRA PRADESH STATE DIRECTORATE OF REVENUE INTELLIGENCE (APSDRI) - ASSIGNING POWERS AND FUNCTIONS UNDER THE ACT - G.O.Ms.No.396 - Andhra Pradesh SGST
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Designation of APSDRI officers as State Tax Officers grants specified GST enforcement powers subject to supervisory conditions. Officers of the Andhra Pradesh State Directorate of Revenue Intelligence (APSDRI) are appointed as State Tax Officers of corresponding ranks and vested with specified GST and IGST powers-ranging from assessment, scrutiny, notices to e-commerce operators, search, seizure, arrest, provisional attachment, recovery, sampling and expert assistance-subject to conditions that reserve certain powers to the Commissioner/Special Commissioner or require their written permission, mandate concurrency with State Tax Officers, prohibit duplicate actions on matters already handled by Commercial Taxes officers, and impose oversight and reporting obligations.
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.
Designation of APSDRI officers as State Tax Officers grants specified GST enforcement powers subject to supervisory conditions.
Officers of the Andhra Pradesh State Directorate of Revenue Intelligence (APSDRI) are appointed as State Tax Officers of corresponding ranks and vested with specified GST and IGST powers-ranging from assessment, scrutiny, notices to e-commerce operators, search, seizure, arrest, provisional attachment, recovery, sampling and expert assistance-subject to conditions that reserve certain powers to the Commissioner/Special Commissioner or require their written permission, mandate concurrency with State Tax Officers, prohibit duplicate actions on matters already handled by Commercial Taxes officers, and impose oversight and reporting obligations.
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