Proper Officer designation for faceless GST cases assigns state-level officers to exercise assessment and demand powers statewide. Notification designates specified officers as Proper Officer with statewide authority to exercise powers under the Tamil Nadu GST Act in computer-generated cases assigned under faceless administration. Designated subjects include scrutiny of returns, assessment of non-filers, and demands and recovery functions-covering determination of tax not paid or short paid, erroneous refunds, wrongful input tax credit availing or utilisation, and cases involving fraud or wilful misstatement. The authorised ranks are Deputy Commissioner, Assistant Commissioner, State Tax Officer and Deputy State Tax Officer; the notification is effective immediately.
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.
Proper Officer designation for faceless GST cases assigns state-level officers to exercise assessment and demand powers statewide.
Notification designates specified officers as Proper Officer with statewide authority to exercise powers under the Tamil Nadu GST Act in computer-generated cases assigned under faceless administration. Designated subjects include scrutiny of returns, assessment of non-filers, and demands and recovery functions-covering determination of tax not paid or short paid, erroneous refunds, wrongful input tax credit availing or utilisation, and cases involving fraud or wilful misstatement. The authorised ranks are Deputy Commissioner, Assistant Commissioner, State Tax Officer and Deputy State Tax Officer; the notification is effective immediately.
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