https://www.taxtmi.com/forum/issue?id=118718 Statutory definition and Board circulars allocate the designation of "proper officer" to Commissioners or officers assigned by the Commissioner and list specific delegations to ranks (Principal/Commissioner, Additional/Joint Commissioner, Deputy/Assistant Commissioner, Superintendent, Assistant/Deputy Commissioners) to issue show cause notices, initiate scrutiny and assessment proceedings and exercise recovery functions; however, the circulars do not expressly identify a distinct proper officer solely for invocation of the standalone penalty provision, prompting reliance on adjudicating authority, delegated assessment powers, or recovery provisions to issue SCNs and recover penalties. en-us Fri, 25 Aug 2023 14:16:35 +0530 Thu, 23 Jan 2025 14:23:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118718 Statutory definition and Board circulars allocate the designation of "proper officer" to Commissioners or officers assigned by the Commissioner and list specific delegations to ranks (Principal/Commissioner, Additional/Joint Commissioner, Deputy/Assistant Commissioner, Superintendent, Assistant/Deputy Commissioners) to issue show cause notices, initiate scrutiny and assessment proceedings and exercise recovery functions; however, the circulars do not expressly identify a distinct proper officer solely for invocation of the standalone penalty provision, prompting reliance on adjudicating authority, delegated assessment powers, or recovery provisions to issue SCNs and recover penalties. Discussion-Forum GST Fri, 25 Aug 2023 14:16:35 +0530 https://www.taxtmi.com/forum/issue?id=118718