Standard Operating Procedure for transfer of cases from Proper Officers to Additional Commissioners (Adm.)

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....s Tax Rules, 2017 to assign the functions to be performed under the Act and Rules made thereunder by a proper officer or authorised officer subject to the conditions mentioned in the said notification. For adjudication proceedings under section 73, 74, 74A of the said Act the following condition has been mentioned :- "Cases which result in detection of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized more than rupees five crore shall be transferred to the concerned Additional Commissioner of State Tax". Therefore, in order to clarify this issue and to ensure uniformity of implementation of the said direction across the field formations, in exercise of powers conferred un....

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...., adjudication orders and any further proceeding thereof. 1.3 After adjudication order as the case may be, the concerned Additional Commissioner shall be responsible for the rectification proceedings, if any. However, for all further proceedings thereof like demand recovery, appeal and refund, if any, the ARN of the case shall be transferred from the Additional Commissioner to the concerned Proper Officer who had initiated the case. In cases where immediate blocking of Input Tax credit of the said taxpayer or provisional attachment of any of his property or bank account is required to safeguard the revenue of the State, the proper officer may proceed to do the same. 1.4 The officer to whom the case is transferred for adjud....