TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

Part VI—Section 1

Notifications of interest to the General Public

issued by Heads of Departments, Etc.

NOTIFICATIONS BY HEADS OF DEPARTMENTS, ETC.

©

[Regd. No. TN/CCN/467/2012-14.

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2021

[Price : Re. 0.80 Paise.

No. 516]

CHENNAI, FRIDAY, OCTOBER 29, 2021

Aippasi 12, Pilava, Thiruvalluvar Aandu-2052

*DTP—Ex-VI-1 (516)

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.

2. This shall come into force from 28th October, 2021.

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