OFFICERS OF ANDHRA PRADESH STATE DIRECTORATE OF REVENUE INTELLIGENCE (APSDRI) - ASSIGNING POWERS AND FUNCTIONS UNDER THE ACT

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....17)(APGST Act 2017) and Section 4 of the Integrated Goods and Services Tax Act,2017(Act No.13 of 2017), in partial modification of the orders issued vide notification in G.O.Ms.No.260 Revenue (Commercial Taxes -II) Department, Dt.10.09.2020, the Government of Andhra Pradesh hereby appoints the officers in the Andhra Pradesh State Directorate of Revenue Intelligence (APSDRI), as specified in column (2) of the Table below as State Tax Officers of corresponding rank as specified in column (3) of the said table, namely: S. No. (1) Officer in SDRI (2) State Tax Officers of Commercial Taxes Department (3) 1 Commissioner /Special Commissioner Commissioner 2 Joint Director Additional / Joint Commissioner 3 Dep....

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....place of business of the taxable person of the persons engaged in the business of transporting goods or the owner or the operator of warehouse or godown or any other place.   67(2) Proper officer for the purpose of authorizing any other officer/officers to search, and seize the goods, documents or books or things and confiscation.   67(5) To debar a person from whose custody any documents are seized to make copies thereof or to take extracts there from which may prejudicially affect the investigation   67(7) To extend the date of issuing notice in relation to seized goods after six months of seizure.   67(8) Goods of perishable or hazardous nature to be disposed off   67(9) ....

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....ctronic credit ledger.   Section 122 Penalty for certain offences.   123 To direct any person who fails to furnish any information under section 150 to pay a penalty.   126(5) To consider the fact of disclosure of the circumstances of a breach of the tax law by a person as a mitigating factor when quantifying a penalty for that person.   127 To issue an order levying penalty under this section.   129 (3) To issue notice and pass an order in relation to tax and penalty of seized goods.   129(6) To reduce the period of compliance for payment of tax and penalty   130(6) & (7) Confiscation of goods and conveyance, taking possession of the thin....