Proper Officer in respect of Gopal Aggarwal GSTO

## Policy Analysis Report: NotificationAEIDTT20212276 **1. Executive Summary:** This report analyzes NotificationAEIDTT20212276 issued by the Government of the National Capital Territory of Delhi, Department of Trade and Taxes, effective March 30, 2022. This is a *new* policy. It delegates specific powers under the Delhi Goods and Services Tax Act, 2017 to designated officers concerning specified taxpayers. The key finding is the allocation of authority to Sh. Gopal Aggarwal, GSTO, regarding Ms Rambo Enterprises Pvt. Ltd. The notification remains in effect for 120 days or until further orders. **2. Introduction:** This report provides a detailed analysis of NotificationAEIDTT20212276, focusing on its core objective, key provisions, affected parties, and potential impact, based solely on the information contained within the provided text. **3. Policy Overview:** * This is a *new* policy/notification. * **Core Objective(s):** The primary objective, as inferred from the text, is to delegate specific powers under the Delhi Goods and Services Tax (DGST) Act, 2017 to designated officers. This is done to efficiently administer and enforce the DGST Act. **4. Background and Rationale:** * This is a *new* policy. * Based on the text, the policy likely addresses the need for clear assignment of responsibilities and authorities under the DGST Act. Efficient tax administration requires specific officers to be empowered to act under the various sections of the Act. Without such clear delegation, enforcement and compliance would be hampered. **5. Key Provisions / Changes:** * This is a *new* policy. * The notification specifies the following: * **Delegation of Power:** Ankur Garg, Commissioner, State Tax, confers powers under Section 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 to the Proper Officers. * **Officer and Taxpayer Assignment:** Sh. Gopal Aggarwal, GSTO, is designated as the Proper Officer for Ms Rambo Enterprises Pvt. Ltd. (GSTIN: 07AAACR4117N1ZA). * **Temporal Validity:** The notification remains in effect for 120 days from March 30, 2022, or until further orders are issued, whichever is earlier. * **Jurisdictional Restriction:** The jurisdictional Proper Officer is restricted from exercising any power under afore mentioned sections with respect to taxpayers specified in column 3 during the period for which the notification is valid. **6. Target Audience and Stakeholders:** Based on the provided text, the primary target audience and stakeholders are: * **Sh. Gopal Aggarwal, GSTO:** He is directly affected as the designated Proper Officer with specific powers. * **Ms Rambo Enterprises Pvt. Ltd.:** As the specified taxpayer, they are subject to the authority and actions of the designated officer under the specified sections of the DGST Act. * **Other Proper Officers:** Their powers are limited with respect to Ms Rambo Enterprises Pvt. Ltd. during the notification's validity. * **Department of Trade and Taxes, Government of NCT of Delhi:** The implementing agency for the notification. **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The Department of Trade and Taxes, under the Commissioner, State Tax, is responsible for implementing this notification. * **Timelines:** The notification is effective for a period of 120 days from March 30, 2022, or until superseded by further orders. * **Procedures:** While specific procedures are not detailed in the provided text, it can be inferred that Sh. Gopal Aggarwal, GSTO, is now authorized to exercise the powers defined under Sections 69, 70, 71, 73 and 74 of the DGST Act concerning Ms Rambo Enterprises Pvt. Ltd. **8. Expected Outcomes / Impact of Changes:** * This is a *new* policy. * The intended outcomes of this policy are likely to include: * **Clearer Accountability:** Establishing clear lines of responsibility and authority for specific taxpayers. * **Improved Tax Administration:** Enhancing the efficiency of DGST Act enforcement and compliance. * **Focused Oversight:** Enabling the designated officer to specifically oversee and address matters related to Ms Rambo Enterprises Pvt. Ltd. under the relevant sections of the DGST Act. **9. Conclusion:** NotificationAEIDTT20212276 represents a specific delegation of powers under the Delhi Goods and Services Tax Act, 2017. It empowers Sh. Gopal Aggarwal, GSTO, to act as the Proper Officer for Ms Rambo Enterprises Pvt. Ltd. for a defined period. This notification is significant as it clarifies responsibilities and contributes to the effective administration of the DGST Act within the National Capital Territory of Delhi. The industry must ensure that they adhere to the notification and guidelines provided by the department.

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