Bipin Kumar Singh GSTO

## Policy Analysis Report: Delhi Goods and Services Tax Act, 2017 - NotificationAEIDTT20212293 **1. Executive Summary:** This report analyzes NotificationAEIDTT20212293 issued by the Government of the National Capital Territory of Delhi, Department of Trade and Taxes, dated 4th May, 2022. The notification pertains to the Delhi Goods and Services Tax Act, 2017, and specifically concerns the conferment of powers under various sections of the Act to designated Proper Officers. The key finding is that the notification temporarily assigns specific powers to Sh. Bipin Kumar Singh, GSTO, concerning Ms. Marble City India Limited, GSTIN: 07AAACP6868J2ZX, for a limited duration, while restricting the jurisdictional Proper Officer from exercising these same powers. **2. Introduction:** This report aims to provide a comprehensive analysis of NotificationAEIDTT20212293, issued by the Delhi Department of Trade and Taxes, concerning the Delhi Goods and Services Tax (DGST) Act, 2017. The analysis is based solely on the information provided in the notification text. **3. Policy Overview:** This notification relates to the existing Delhi Goods and Services Tax Act, 2017. The core objective of this notification, as inferred from the text, is to delegate authority under specific sections of the DGST Act to a designated officer for a specific taxpayer. **4. Background and Rationale:** As the notification is not an amendment to specific text, the rationale may be that the Commissioner of State Tax deems it necessary to assign specific investigative or enforcement powers to specific Proper Officers regarding particular taxpayers, likely for administrative or investigative purposes. This may be due to the nature of a particular case or as part of a broader initiative. **5. Key Provisions / Changes:** This notification establishes the following key provisions: * **Power Conferment:** Ankur Garg, Commissioner, State Tax, confers powers under sections 69, 70, 71, 73, and 74 of the Delhi Goods and Services Tax Act, 2017, to Sh. Bipin Kumar Singh, GSTO. * **Targeted Taxpayer:** The powers are conferred with respect to Ms. Marble City India Limited (GSTIN: 07AAACP6868J2ZX). * **Temporary Duration:** The notification is valid for 120 days from the date of issuance or until further orders, whichever is earlier. * **Jurisdictional Officer Restriction:** During the validity period, the jurisdictional Proper Officer is restricted from exercising powers under sections 69, 70, 71, 73, and 74 with respect to Ms. Marble City India Limited. **6. Target Audience and Stakeholders:** Based on the provided text, the directly affected stakeholders are: * **Sh. Bipin Kumar Singh, GSTO:** The officer who is being granted specific powers under the DGST Act. * **Ms. Marble City India Limited:** The taxpayer who is the subject of the power conferment. * **Jurisdictional Proper Officer:** Temporarily restricted from exercising specific powers over Ms. Marble City India Limited. **7. Implementation Aspects (Inferred):** * **Responsible Agency:** Department of Trade and Taxes, Government of the National Capital Territory of Delhi. * **Officer in Charge:** Sh. Bipin Kumar Singh, GSTO, is responsible for exercising the powers conferred upon him. * **Timeline:** The notification is effective for 120 days from May 4, 2022, or until further orders. * The notification implies that Sh. Bipin Kumar Singh is expected to carry out functions under sections 69, 70, 71, 73, and 74 of the DGST Act with respect to Ms. Marble City India Limited within the stipulated timeframe. **8. Expected Outcomes / Impact of Changes:** The likely intended outcome of this notification is to enable Sh. Bipin Kumar Singh, GSTO, to conduct specific actions (investigations, audits, assessments, etc.) under the DGST Act concerning Ms. Marble City India Limited. The impact on the taxpayer is that they will be subject to the authority of Sh. Bipin Kumar Singh under the specified sections for the duration of the notification. The restriction on the jurisdictional Proper Officer is intended to prevent duplication of effort or interference during this period. **9. Conclusion:** NotificationAEIDTT20212293 represents a temporary delegation of authority within the framework of the Delhi Goods and Services Tax Act, 2017. It assigns specific powers to a designated officer concerning a particular taxpayer, while restricting the jurisdictional officer from exercising these same powers. This targeted approach suggests a specific need for focused action regarding Ms. Marble City India Limited. The notification's limited duration and the explicit restriction on the jurisdictional officer highlight the temporary and specific nature of this power conferment.

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