Conduct of inspection under Section 67 of the Act - Power to Adjudicate as a result of inspection - instructions issued - certain addendum to the Circular issued

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....No. 13/2023 (PP2/GST-15/29/2023) Dated: 01.10.2023 CIRCULAR Sub: TNGST Act, 2017 - Conduct of inspection under Section 67 of the Act - Power to Adjudicate as a result of inspection - instructions issued - certain addendum to the Circular issued - Regarding. Ref: 1. Principal Secretary / Commissioner of Commercial Taxes, Circular No. 13/2022-TNGST(PP2/GST- 15/114/2022), dated 08.11.2....

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....sistant Commissioners (where revenue effect exceeds Rs. Five Crore) and State Tax Officers (where revenue effect is upto Rs. Five Crore). 3) Now, due to re-organisation of the Commercial Taxes Department, the number of Assistant Commissioner posts sanctioned in the Intelligence Divisions are meagre and hence the revenue effect fixed for passing of adjudication orders by the State Tax Officers a....