TNGST Act, 2017- conduct of inspection under Section 67 of the Act- Power to adjudicate as a result of inspection-certain instructions-circular issued- certain modification to the Circular

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....epauk, Chennai - 600 005. Dated: 27.05.2023 Circular No. 11/2023 PP2/GST-15/29/2023 CIRCULAR Sub: TNGST Act, 2017- conduct of inspection under Section 67 of the Act- Power to adjudicate as a result of inspection-certain instructions-circular issued- certain modification to the Circular-issued- Regarding. Ref: 1. This office Circular No. 13/2022 (PP2/ GST- 15/114/2022) dated 08.11....

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....ercial Taxes, that the number of cases to be adjudicated by Assistant Commissioner (ST), in Intelligence Division are more and the number of posts of Assistant Commissioner (ST), are also less. In order to streamline the workload, it is decided to allocate cases where revenue effect is more than Rs. Five crore to the Assistant Commissioner (ST). 3) In view of the above, the para 4 of the circul....

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.... for adjudication: I. Assistant Commissioner- Where revenue effect exceeds Rs. Five crore. II. State Tax Officer- In all other cases, where revenue effect is upto Rs.Five crore. Where in any of the financial year, revenue involved in inspection exceeds Rs. five crore as per FORM GST DRC-01, it has to be reckoned for the purpose of transferring the file covering all the f....