Proper Officer Krishan Kant GSTO

## Policy Analysis Report: NotificationAEIDTT20212239 **1. Executive Summary:** This report analyzes NotificationAEIDTT20212239 issued by the Government of the National Capital Territory of Delhi, Department of Trade and Taxes, specifically focusing on the delegation of powers under the Delhi Goods and Services Tax (DGST) Act, 2017. The notification confers specific powers under sections 69, 70, 71, 73 and 74 of the DGST Act, 2017 to a designated Proper Officer with respect to a specified taxpayer. The key finding is the temporary reassignment of authority, preventing the jurisdictional Proper Officer from exercising these powers during the notification's validity. **2. Introduction:** The purpose of this report is to provide an informative analysis of NotificationAEIDTT20212239, based solely on the provided text. This analysis will outline the notification’s objective, key provisions, affected stakeholders, and potential impact. **3. Policy Overview:** This is a new policy. * **Core Objective(s):** The core objective of this notification is to delegate specific powers under the Delhi Goods and Services Tax (DGST) Act, 2017 to a designated Proper Officer concerning a specific taxpayer. It facilitates the execution of the DGST Act by assigning responsibility for sections related to tax proceedings (sections 69, 70, 71, 73, and 74). **4. Background and Rationale:** As a new policy assigning authority, the notification likely addresses a need for specific oversight, audit, investigation or action related to the mentioned taxpayer, Ms. Shree Sudershan Associates India Private Limited (GSTIN: 07AAUCS7647C1ZV). It suggests that a specific officer, Sh. Krishan Kant, GSTO, is deemed appropriate to handle these responsibilities under the specified sections of the DGST Act. The temporary nature suggests it is either a targeted action or a pilot run for a more permanent arrangement. **5. Key Provisions / Changes:** This is a new policy. The main components of this notification are: * **Delegation of Powers:** The Commissioner, State Tax, confers powers under Section 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 to Sh. Krishan Kant, GSTO. * **Specific Taxpayer:** The powers are conferred with respect to Ms Shree Sudershan Associates India Private Limited (GSTIN: 07AAUCS7647C1ZV). * **Temporary Validity:** The notification is valid for 120 days from the date of issuance (February 4th, 2022) or until further orders, whichever is earlier. * **Suspension of Jurisdictional Officer's Power:** The jurisdictional Proper Officer is restricted from exercising powers under sections 69, 70, 71, 73, and 74 with respect to the specified taxpayer during the notification's validity. **6. Target Audience and Stakeholders:** Based on the provided text, the directly affected parties are: * **Ms Shree Sudershan Associates India Private Limited:** The taxpayer subject to the delegated powers under the DGST Act. * **Sh. Krishan Kant, GSTO:** The designated Proper Officer granted the specified powers. * **The Jurisdictional Proper Officer:** The officer whose powers are temporarily suspended with respect to the specified taxpayer. * **Department of Trade and Taxes:** The issuing authority responsible for implementing the notification. **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The Department of Trade and Taxes, Government of the National Capital Territory of Delhi, is the responsible agency. The Commissioner, State Tax is the signing authority. Sh. Krishan Kant, GSTO is responsible for implementing the provisions concerning Ms Shree Sudershan Associates India Private Limited. * **Timelines:** The notification is valid for 120 days from February 4th, 2022, or until further orders are issued. * **Procedure:** The notification implicitly requires the designated officer, Sh. Krishan Kant, GSTO, to exercise the powers conferred upon him under the stated sections of the DGST Act concerning Ms Shree Sudershan Associates India Private Limited, while the jurisdictional officer must refrain from exercising these powers during this period. **8. Expected Outcomes / Impact of Changes:** The likely intended outcomes include: * **Focused Attention:** Allows a designated officer to focus specifically on the affairs of Ms Shree Sudershan Associates India Private Limited concerning the specified sections of the DGST Act. * **Potentially Expedited Process:** May expedite any ongoing or planned tax proceedings by centralizing authority with a specific officer. * **Temporary Shift in Authority:** Temporarily shifts the authority concerning the mentioned taxpayer to Sh. Krishan Kant, GSTO, within the bounds of the specified sections. **9. Conclusion:** NotificationAEIDTT20212239 represents a specific delegation of powers under the DGST Act, 2017. Its significance lies in the temporary reassignment of authority to a specific officer, granting them powers over a designated taxpayer under certain sections of the DGST Act. The limited validity suggests a targeted action and necessitates affected parties to be aware of the shift in authority and comply accordingly.

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