Conferment of Power to Sh. Vijay Singh Malik, AC

## Policy Analysis Report: Delegation of Powers under Delhi Goods and Services Tax Act, 2017 **1. Executive Summary:** This report analyzes a notification issued by the Government of the National Capital Territory of Delhi, Department of Trade and Taxes, regarding the delegation of powers under the Delhi Goods and Services Tax (DGST) Act, 2017. The notification confers specific powers to designated "Proper Officers" concerning identified taxpayers. A key aspect is the temporary preclusion of jurisdictional Proper Officers from exercising these same powers for a limited time (120 days). This report details the scope, implications, and potential impact of this delegation. **2. Introduction:** This report aims to provide a comprehensive analysis of Notification AEIDTT20212201 issued on October 14, 2021, concerning the delegation of powers under the Delhi Goods and Services Tax (DGST) Act, 2017. The analysis is based solely on the information provided within the notification text. **3. Policy Overview:** This is a *new* policy establishing delegation of specific powers under the DGST Act, 2017. * **Core Objective(s):** Based on the text, the core objective is to delegate specific powers under the DGST Act, 2017 (specifically sections 69, 70, 71, 73, and 74) to designated officers ("Proper Officers") regarding identified taxpayers, and to temporarily restrict the powers of jurisdictional Proper Officers in relation to those same taxpayers. **4. Background and Rationale:** As a new policy, it can be inferred that the policy addresses the need for a specific allocation of responsibilities within the framework of the DGST Act, 2017. While the explicit reason is not stated, the delegation to "Proper Officers" suggests an intent to streamline or focus specific tax-related actions for certain taxpayers. The temporary preclusion of jurisdictional officers likely aims to avoid overlap or conflict during this specified period. It could be for a special review or assessment. **5. Key Provisions:** The notification establishes the following key provisions: * **Delegation of Powers:** The Commissioner, State Tax, delegates powers under sections 69, 70, 71, 73, and 74 of the DGST Act, 2017 to designated "Proper Officers." * **Specific Officer and Taxpayer:** The notification explicitly names Sh. Vijay Singh Malik, AC as the Proper Officer for Ms Perma Papers Private Limited (GSTIN: 07AABCP3504G1ZT). * **Temporary Preclusion:** Jurisdictional Proper Officers are prohibited from exercising powers under sections 69, 70, 71, 73, and 74 with respect to Ms Perma Papers Private Limited for a period of 120 days from the date of issuance. * **Duration:** The notification remains in effect for 120 days from the date of issuance (October 14, 2021) or until further orders, whichever is earlier. **6. Target Audience and Stakeholders:** Based on the text, the primary stakeholders directly affected are: * **Ms Perma Papers Private Limited:** As the taxpayer specifically named in the notification, they are subject to the delegated powers of the assigned "Proper Officer." * **Sh. Vijay Singh Malik, AC:** As the designated "Proper Officer," he is granted specific powers regarding Ms Perma Papers Private Limited. * **Jurisdictional Proper Officer:** These officers are temporarily restricted from exercising certain powers over Ms Perma Papers Private Limited. **7. Implementation Aspects (Inferred):** * **Responsible Agency:** The Department of Trade and Taxes, Government of the National Capital Territory of Delhi, is the responsible agency. The Commissioner, State Tax, is the implementing authority. * **Timeline:** The notification is effective for 120 days from October 14, 2021, or until further orders. * **Procedure:** The notification implies a procedure where the designated "Proper Officer" (Sh. Vijay Singh Malik) will exercise powers under sections 69, 70, 71, 73, and 74 of the DGST Act, 2017, with respect to Ms Perma Papers Private Limited, while the jurisdictional officer is temporarily restricted. **8. Expected Outcomes / Impact of Changes:** The likely intended outcomes of this delegation, inferred from the text, are: * **Focused Attention:** To allow the delegated officer (Sh. Vijay Singh Malik, AC) to specifically examine, assess or take action regarding the taxpayer company (Ms Perma Papers Private Limited) with powers as listed in sections 69, 70, 71, 73, and 74 of the DGST Act, 2017. * **Avoidance of Overlap:** The temporary restriction on the jurisdictional officer likely aims to prevent conflicting actions or duplicate efforts during the period of delegation. * **Potentially a special Audit:** Based on the text, it is expected this delegation will likely mean an intensive or focused review or assessment of Ms Perma Papers Private Limited's tax affairs under the DGST Act, 2017. **9. Conclusion:** Notification AEIDTT20212201 delegates specific powers under the DGST Act, 2017, to a designated officer regarding Ms Perma Papers Private Limited, concurrently restricting the powers of the jurisdictional officer for a limited duration. This delegation likely aims to facilitate a focused examination or assessment of the taxpayer's affairs under the DGST Act, 2017, and avoid any duplication of effort. It is recommended that Ms Perma Papers Private Limited prepares to cooperate with the delegated officer, Sh. Vijay Singh Malik, AC, in exercising the powers conferred upon him as described in the notification and sections 69, 70, 71, 73, and 74 of the DGST Act, 2017.

Key Entities Referenced