Goods and Services Tax - Proper officer to exercise the powers and perform the functions - Notification issued by Commissioner of State Tax under TNGST Act 2017 & TNGST Rules, 2017.

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....otification issued by Commissioner of State Tax, under T.N.G.S.T Act 2017 & T.N.G.S.T Rules 2017 No.14/2021-TNGST PP2/GST-15/11/2021 Chennai, Thursday, October 28, 2021 Aippasi 11, Pilava, Thiruvalluvar Aandu-2052   NOTIFICATION In exercise of the powers conferred under sub-section (1) of section 5 read with sub-section (3) of section 5 of the Tamil Nadu Goods and Serv....

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....s and Services Tax Act and examination of such records as to the legality or propriety of the said decision or order and filing appeal to the Appellate Authority constituted under sub-section (2) of section 107, within six months from the date of communication of the said decision or order for the determination of such points arising out of the said decision or order. (i) The Deputy Commissione....