https://www.taxtmi.com/circulars?id=70639 The Additional Commissioner of State Tax is assigned proper officer functions to determine unpaid, short-paid or erroneously refunded tax and wrongly availed or utilised input tax credit. For non-fraud cases, the power applies where audit detects discrepancies or cases are assigned or transferred by the Chief Commissioner. The officer is also assigned determination functions for matters involving fraud, wilful misstatement or suppression of facts, subject to jurisdictional limits unless otherwise specified. en-us Tue, 31 Jan 2023 00:00:00 +0530 Mon, 03 Aug 2026 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70639 The Additional Commissioner of State Tax is assigned proper officer functions to determine unpaid, short-paid or erroneously refunded tax and wrongly availed or utilised input tax credit. For non-fraud cases, the power applies where audit detects discrepancies or cases are assigned or transferred by the Chief Commissioner. The officer is also assigned determination functions for matters involving fraud, wilful misstatement or suppression of facts, subject to jurisdictional limits unless otherwise specified. Circulars GST - States Tue, 31 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70639