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<h1>Tamil Nadu GST Notification 12/2022: Additional Commissioner Assigned as Authorized Officer u/s 48 for Efficiency.</h1> The Commissioner of State Tax in Tamil Nadu has issued Notification No. 12/2022-TNGST, effective immediately, under the Tamil Nadu Goods and Services Tax Act and Rules of 2017. This notification supersedes a previous one from September 26, 2019, except for actions already undertaken. It designates the Additional Commissioner (Review, Appeal and Revision) as the authorized officer for functions under Section 48 of the Act and specific rules. This change is intended to streamline the execution of duties under the GST framework in Tamil Nadu.