Delegation of Assessment Powers: APSDRI officers authorised to exercise specified GST enforcement and investigatory functions concurrently. The notification delegates specified functions under the Andhra Pradesh GST Act, 2017 to officers of the APSDRI, listing in a Schedule the statutory provisions, the functions to be performed (including assessment, enforcement, search and seizure, provisional attachment, arrest, recovery and penalty powers) and the minimum cadre of APSDRI officers authorised to exercise each power. High impact powers require authorization by the Commissioner/Special Commissioner or Joint Director or written permission; APSDRI officers exercise powers concurrently with State Tax Officers, must exercise them with caution, may act statewide, must not duplicate ongoing state proceedings, and the government may modify or withdraw the delegation.
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.
Delegation of Assessment Powers: APSDRI officers authorised to exercise specified GST enforcement and investigatory functions concurrently.
The notification delegates specified functions under the Andhra Pradesh GST Act, 2017 to officers of the APSDRI, listing in a Schedule the statutory provisions, the functions to be performed (including assessment, enforcement, search and seizure, provisional attachment, arrest, recovery and penalty powers) and the minimum cadre of APSDRI officers authorised to exercise each power. High impact powers require authorization by the Commissioner/Special Commissioner or Joint Director or written permission; APSDRI officers exercise powers concurrently with State Tax Officers, must exercise them with caution, may act statewide, must not duplicate ongoing state proceedings, and the government may modify or withdraw the delegation.
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