Jurisdiction of the officers

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....017. [No. 17/2021-PP2/GST-15/11/2021, Tamil Nadu Goods and Services Tax, Chennai, Friday, December 3, 2021, Karthigai 17, Pilava, Thiruvalluvar Aandu-2052] No. VI(1)/349(c-2)/2021. Notwithstanding anything contained in Notification No.4/2017 dated 12-7-2017 issued by the Commissioner, the Commissioner in exercise of the powers conferred under sub-section (1) of section 5 of the TNGST Act,....

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.... Deputy Commissioner / Assistant Commissioner / State Tax Officer /Deputy State Tax Officer XV-Demands and Recovery 73 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts. Deputy Commissioner / Assistant Commissioner / State Tax Officer /....