Proper Officer Sh Bipin Kumar Singh

## Policy Analysis Report: Delhi Goods and Services Tax Act, 2017 - NotificationAEIDTT20212238 **1. Executive Summary:** This report analyzes NotificationAEIDTT20212238, issued by the Government of the National Capital Territory of Delhi on February 4, 2022, regarding the Delhi Goods and Services Tax (DGST) Act, 2017. This notification pertains to the conferment of powers under specific sections of the DGST Act, 2017, to designated officers concerning specified taxpayers. Key findings indicate a temporary reassignment of powers from jurisdictional Proper Officers to a specific officer for a named taxpayer. The notification is valid for 120 days or until further orders. **2. Introduction:** This report provides an informative analysis of NotificationAEIDTT20212238 related to the Delhi Goods and Services Tax (DGST) Act, 2017, based solely on the provided policy text. The report aims to clarify the notification's purpose, provisions, and potential impact on affected parties. **3. Policy Overview:** This notification is *not* an amendment. It is a specific action taken under the existing Delhi Goods and Services Tax Act, 2017. * **Core Objective(s):** The core objective, as inferred from the text, is to delegate specific powers under the DGST Act to a designated officer for a particular taxpayer, and temporarily suspend the powers of the jurisdictional officer. This suggests a targeted approach to tax administration. **4. Background and Rationale:** This is a new policy action. The text does not explicitly state the reason for this specific assignment of powers. However, it can be inferred that this action is taken to facilitate specific scrutiny, investigation, or administrative handling of Ms Eddy Fashion Private Limited's GST compliance. The reason could be related to specific compliance issues, audit requirements, or administrative efficiency. Without additional context, the precise rationale remains speculative. **5. Key Provisions / Changes:** This is a new policy action, so the key provisions are: * **Conferment of Powers:** Sh. Bipin Kumar Singh, GSTO, is granted powers under section 69, section 70, section 71, section 73 and section 74 of the Delhi Goods and Services Tax Act, 2017. * **Targeted Taxpayer:** These powers are specifically in relation to Ms Eddy Fashion Private Limited (GSTIN: 07AAECE9050D1ZU). * **Temporary Suspension:** The jurisdictional Proper Officer is restricted from exercising any power under the afore mentioned sections with respect to Ms Eddy Fashion Private Limited. * **Validity Period:** The notification is valid for 120 days from February 4, 2022, or until further orders, whichever is earlier. In essence, the policy action temporarily transfers specific powers related to DGST Act sections 69, 70, 71, 73, and 74, from the default jurisdictional officer to Sh. Bipin Kumar Singh, specifically for Ms Eddy Fashion Private Limited. **6. Target Audience and Stakeholders:** The directly affected parties are: * **Ms Eddy Fashion Private Limited:** The company is subject to the powers of the designated officer, Sh. Bipin Kumar Singh. * **Sh. Bipin Kumar Singh, GSTO:** He is responsible for exercising the powers conferred upon him under the specified sections of the DGST Act with respect to Ms Eddy Fashion Private Limited. * **The Jurisdictional Proper Officer:** Their powers related to Ms Eddy Fashion Private Limited under the specified sections are temporarily suspended. **7. Implementation Aspects (Inferred):** * **Responsible Agency:** Department of Trade and Taxes, Government of the National Capital Territory of Delhi. The Commissioner, State Tax, is the issuing authority. * **Timelines:** The notification is effective for 120 days from February 4, 2022, or until further orders. * The text implies an internal administrative process for transferring relevant documentation and information about Ms Eddy Fashion Private Limited from the jurisdictional officer to Sh. Bipin Kumar Singh. **8. Expected Outcomes / Impact of Changes:** The likely intended outcome is to facilitate focused attention on the tax affairs of Ms Eddy Fashion Private Limited. It could expedite specific actions, like investigations, audits, or assessments. It may lead to quicker resolution of any pending issues or a more efficient review of compliance. The action aims to strengthen the DGST Act's enforcement. **9. Conclusion:** NotificationAEIDTT20212238 represents a specific administrative action under the Delhi Goods and Services Tax Act, 2017. It temporarily transfers designated powers related to Ms Eddy Fashion Private Limited from the jurisdictional officer to a designated officer. The action's significance lies in its targeted approach, implying a focused effort to address specific issues or streamline compliance-related activities regarding the identified taxpayer. The notification's temporary nature suggests a short-term strategy.

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