| TAMIL NADU GOVERNMENT GAZETTE PUBLISHED BY AUTHORITY EXTRAORDINARY | ||
No. 516] CHENNAI, FRIDAY, OCTOBER 29, 2021 Aippasi 12, Pilava, Thiruvalluvar Aandu-2052
Part VI—Section 1
Notifications of interest to the General Public
issued by Heads of Departments, Etc.
NOTIFICATIONS BY HEADS OF DEPARTMENTS, ETC.
THE COMMISSIONER OF COMMERCIAL TAXES EZHILAGAM, CHEPAUK, CHENNAI-600 005.
NOTIFICATION ISSUED BY COMMISSIONER OF STATE TAX, UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017 AND THE TAMIL NADU GOODS AND SERVICES TAX RULES, 2017.
(No.14/2021- Tamil Nadu Goods and Services Tax, PP2/GST-15/11/2021, Chennai, Thursday, 28th October 2021,
Aippasi 11, Pilava, Thiruvalluvar Aandu-2052.)
No. VI(1)/302(b)/2021.
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, in partial modifi cation to the Notifi cation No. 6/2019-TNGST, dated 31-05-2019, the Commissioner hereby notifi es the offi cer mentioned in column (5) of the Table below as proper offi cer to exercise the powers and perform the functions conferred on him/her under the Section 107(2) of the TNGST Act, 2017 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 Large Taxpayer's Unit.
| Sl.No. | Chapter | Section | Subject | Authority to whom power is delegated |
| (1) | (2) | (3) | (4) | (5) |
| 1 | XVIII | 107(2) | Calling for record of any proceeding in which an adjudicating authority has passed any decision or order under the Tamil Nadu Goods and Services Tax Act or the Central Goods and Services Tax Act and examination of such records as to the legality or propriety of the said decision or order and fi ling 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 Commissioner of Large Taxpayers Unit as assigned by the Joint Commissioner (ST), Large Taxpayer's Unit, 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 offi cer or authority sub-ordinate to the Joint Commissioner, Large Taxpayer's Unit. |
M.A. SIDDIQUE,
Principal Secretary/Commissioner of State Tax.
PRINTED AND PUBLISHED BY THE COMMISSIONER OF STATIONERY AND PRINTING, CHENNAI ON BEHALF OF THE GOVERNMENT OF TAMIL NADU
*DTP—Ex-VI-1 (516)