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Proper officers to exercise the powers and perform the functions conferred on them.

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....2019 Vaikasi 17, Vikari, Thiruvalluvar Aandu-2050 NOTIFICATION In exercise of the powers conferred under sub-section (1) of section 5  read with sub-section (3) of section 5 of the Tamil Nadu Goods and Services Tax Act, 2017 and the rules framed thereunder, the Commissioner of State Tax, hereby notifies the officers mentioned in Column (5) of the Table below as proper officer to exer....

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....date of communication of the said decision or order for the determination of such points arising out of the said decision or order. (i) The Joint Commissioner (ST) Large Taxpayers Unit in respect of any decision or order passed under the Tamil Nadu Goods and Services Tax Act or the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the Goods and Services Tax (Com....

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.... Inspection Cell. 2. XVIII 108(1) On own motion, or upon information received or on request from the Commissioner of Central tax, call for and examine the record of any proceedings, and if it appears that any decision or order passed under Tamil Nadu Goods and Services Tax Act or under the Central Goods and Services Tax Act by any officer subordinate to him is erroneous in so far as it....

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....oods and Services Tax Act or the Integrated Goods and Services Tax Act or the Goods and Services Tax (compensation to States) Act, by any officer subordinate to him. (ii) The Joint Commissioner (Intelligence) in respect of decision or order passed under Tamil Nadu Goods and Services Tax Act or under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the Goods....