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    <title>DEPUTY COMMISSIONER/ASSISTANT COMMISSIONER AS PROPER OFFICER UNDER GST</title>
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    <description>The Deputy Commissioner/Assistant Commissioner, as proper officer, is empowered to administer composition levy compliance, manage registration and revocation procedures including physical verification, oversee refund processing with provisional and final sanctioning and withholding, conduct provisional and final assessments and audits, determine tax liabilities for fraud or misstatement, and to recover amounts by deduction, distraint, auction of movable and immovable property, attachment of debts and shares, recovery through revenue or court processes, and confiscation or detention of goods, subject to prescribed forms, notices, hearings and timelines.</description>
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      <description>The Deputy Commissioner/Assistant Commissioner, as proper officer, is empowered to administer composition levy compliance, manage registration and revocation procedures including physical verification, oversee refund processing with provisional and final sanctioning and withholding, conduct provisional and final assessments and audits, determine tax liabilities for fraud or misstatement, and to recover amounts by deduction, distraint, auction of movable and immovable property, attachment of debts and shares, recovery through revenue or court processes, and confiscation or detention of goods, subject to prescribed forms, notices, hearings and timelines.</description>
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