The Government of Tamilnadu, Commercial Taxes Department vide Circular No: 25/2021-TNGST dated October 28, 2021 issued Corrigendum to Circular No.11/2021/PP2(RA4)/211190/2019 dated June 10, 2021 issued on delegation of powers and certain time frame stipulated under Tamil Nadu Goods and Services Tax Act, 2017 (“TNGST Act”).
In the Notification issued in No.6/2019-TNGST Dated May 31, 2019, Notification issued in No.4/2021-TNGST Dated April 09, 2021 and Notification issued in No.14 /2021-TNGST Dated October 28, 2021 details of authority to which power is delegated for taking decision in the case of appeals under section 107(2), 108(1), 112(3) have been notified. In the Circular No.11/2021/PP2(RA4)/211190/2019 dated June 10, 2021, the review work was given to Joint Commissioner (ST), Large Taxpayers Unit in respect of Large Taxpayers Unit, Chennai whereas in all other Territorial Divisions review work has been assigned to Deputy Commissioners only. This matter was discussed in the review meeting of Commissioner of Commercial Taxes held on August 03, 2021 and it was decided that the review work in Large Taxpayers Unit may also be assigned to Deputy Commissioner, Large Taxpayers Unit, by interchanging files among them to have similarity with other Territorial Divisions. Therefore, the following corrigendum is issued only for para 13 on Circular No.11/2021 issued by Commissioner of Commercial Taxes dated June 10, 2021.
The para 13 of Circular No.11/2021 issued by Commissioner of Commercial Taxes dated June 10, 2021 is replaced as following.
LARGE TAX PAYERS UNIT
13. The Joint Commissioner(ST), Large Tax Payers Unit, shall on receipt of a copy of decision or order passed by a proper officer (Deputy Commissioner(ST)), assign it to any one of other three Deputy Commissioner(ST) in the Office of the Large Tax Payers Unit for review of the said decision/order. The Deputy Commissioner (ST) who is assigned with the above task shall examine the decision/order and if satisfied with the legality or propriety of the order passed by the Proper officer, shall record such order and communicate to the Joint Commissioner, Large Tax Payer Unit. Otherwise, he/she shall file appeal to the Joint Commissioner (Appeals) against such adjudication order or decision of the Proper Officer within six months from the date of communication of the order to him/her. On receipt of the first appellate order the Joint Commissioner(ST), Large Tax Payers Unit shall examine such order along with remarks received from the Departmental Representative before the Appellate Joint Commissioner and if deemed fit, file second appeal before the Appellate Tribunal within six months from the date of receipt of the Appellate Order. Otherwise, he/she shall send within one month from the date of receipt of the appellate order, a copy of such order along with his/her remarks to the Commissioner of Commercial Taxes for recording the same. On receipt of the instructions from the Commissioner of Commercial Taxes and if instructed to file an appeal, a second appeal should be filed by the Joint Commissioner(ST), Large Tax Payers Unit before the Appellate Tribunal within six months from the date of receipt of the Appellate Order by him/her.
The para 14 of the Circular No.11/2021 issued by Commissioner of Commercial Taxes dated June 10, 2021 is retained as such.
All the Joint Commissioners (ST) are requested to acknowledge receipt of this circular, immediately and the above instructions should be followed scrupulously without any deviation.
The Circular can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2021/11/Circular-No-25-2021-TNGST-dated-October-28-2021.pdf