TaxTMI 
TaxTMI 
TaxTMI 
2022 (5) TMI 343
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....T Circular No.72/2019-TNGST, dated 31.05.2019 instructions had been given by the Head of the Department, that is, State GST, that the officers of the Intelligence Wing were permitted to exercise the powers vested under Sections 62, 63, 64, 73 or 74 of the TNGST Act, 2017 in respect of the cases inspected by the said officers. 3.After sometime, this issue has been examined at length by the Head of the Department, pursuant to which, the Department has come to a conclusion that the power vested with the inspecting officers can be withdrawn and after inspection is over, the inspecting officers has to forward the Inspection Report to the jurisdictional officer to initiate action or issuance of show cause notice and proceed with the adjudication....
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....ecting team shall send his report along with documents collected at the time of inspection to the jurisdictional proper officer within the stipulated time of 30 days from the date of conclusion of inspection. The inspection team shall send the inspection report through back office system itself to the jurisdictional proper officer concerned. A task for adjudication has to be auto generated to the proper officer login once the inspection team sent the inspection report in the portal. A separate MIS report will be created to watch the progress on the follow up action on the number of inspection report sent by inspection team and status of adjudication from proper officer side. However, until the development of the back office, the inspecting ....
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....icer for further action." 5.Therefore, as per the Circular, dated 04.10.2021, from 04.10.2021, in those cases, where inspections completed and adjudication have not been initiated by the inspecting officers, inspection reports as stated in paragraph Nos.(5.2) and (5.3) of the Circular quoted hereinabove, must be sent to the jurisdictional officer for further action. 6.In this case, though such an inspection has been conducted by the inspecting officer, without sending the report to the jurisdictional officer as contemplated in paragraph Nos.(5.2) and (5.3) of the Circular referred to above, has initiated action on their own by issuing the show cause notice, dated 12.10.2021. Therefore, Ms.Aparna Nandhakumar, learned counsel appearing for ....