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 Services Tax Act, 2017 and the rules framed thereunder, the Commissioner of State Tax, hereby notifies the officers mentioned in Colum (5) of the Table below as proper officer to exercise the powers and perform the functions conferred on them under the sections mentioned in column (3) of the Table below in respect of the subject matter mentioned in column (4) of the Table below in respect of Intelligence Divisions
(ii) The Deputy Commissioner (ST) of the Territorial Zone/District in respect of any decision or order passed under the Tamil Nadu Goods and Services Tax Act or the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the Goods and Services Tax (compensation to States) Act, by any proper officer or authority sub-ordinate to him.
(iii) The Deputy Commissioner (Intelligence)/Deputy Commissioner (Inspection), as the case may be, of the Intelligence Division in respect of any decision or order passed under the Tamil Nadu Goods and Services Tax Act or the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the Goods and Services Tax (Compensation to States) Act, by the Adjudication Cell, Roving Squad, Inspection Cell.
(ii). The Joint Commissioner (Intelligence) in respect of decision or order passed under Tamil Nadu Goods and Services Tax Act or under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the Goods and Services Tax (Compensation to States) Act, by any officer subordinate to him.
(ii) The Deputy Commissioner (Intelligence)/ Deputy-Commissioner (Inspection), as the case may be, in respect of order passed by the Appellate Authority in appeal filed against decision or order passed under the Tamil Nadu Goods and Services Tax Act or the Central Goods and Services Tax Act or the Integrated Goods and Services' Tax Act or the Goods and Services Tax (Compensation to States) Act, by any proper officer or authority sub-ordinate to him.
2. This shall come into force from 1st June, 2019.
Sd/-Dr.T.V.Somanathan
Commissioner of State Tax
Tamil Nadu