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    <title>Instructions for specifying Taxation Inspectors as Proper Officers for the purposes of Registration under the HGST Act, 2017</title>
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    <description>Taxation Inspectors are specified as Proper Officers for registration, amendment, cancellation and revocation of registration under the HGST Act, 2017, replacing Excise and Taxation Officers for these functions. They must verify documents, observe Principles of Natural Justice before adverse orders, and obtain prior manual approval from the jurisdictional Excise and Taxation Officer for cancellation and revocation applications and for initiating suo moto cancellations until an online facility is available. All actions must adhere to statutory processing timelines, be supervised by the jurisdictional Excise and Taxation Officer, and be properly recorded.</description>
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      <description>Taxation Inspectors are specified as Proper Officers for registration, amendment, cancellation and revocation of registration under the HGST Act, 2017, replacing Excise and Taxation Officers for these functions. They must verify documents, observe Principles of Natural Justice before adverse orders, and obtain prior manual approval from the jurisdictional Excise and Taxation Officer for cancellation and revocation applications and for initiating suo moto cancellations until an online facility is available. All actions must adhere to statutory processing timelines, be supervised by the jurisdictional Excise and Taxation Officer, and be properly recorded.</description>
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