SANDEEP KUMAR GSTO

## Policy Analysis Report: Delhi Goods and Services Tax Act, 2017 - NotificationAEIDTT20212250 **1. Executive Summary:** This report analyzes NotificationAEIDTT20212250, issued by the Government of the National Capital Territory of Delhi on February 10, 2022. This notification pertains to the Delhi Goods and Services Tax (DGST) Act, 2017. The core purpose of this notification is to confer powers under specific sections of the DGST Act, 2017, to a designated Proper Officer with respect to a specific taxpayer. The key finding is the temporary assignment of powers related to investigation and enforcement to Sh. Sandeep Kumar, GSTO, concerning Ms Sirca Paints India Limited. **2. Introduction:** The purpose of this report is to provide an informative analysis of NotificationAEIDTT20212250, issued by the Department of Trade and Taxes, Government of the National Capital Territory of Delhi, regarding the Delhi Goods and Services Tax (DGST) Act, 2017. The analysis is based solely on the provided text. **3. Policy Overview:** * This document appears to be a new notification. * **Core Objective(s):** The core objective is to confer specific powers outlined in sections 69, 70, 71, 73, and 74 of the Delhi Goods and Services Tax Act, 2017 to a specific Proper Officer (Sh. Sandeep Kumar, GSTO) in relation to a specific taxpayer (Ms Sirca Paints India Limited). **4. Background and Rationale:** As a new policy the likely reason for the policy is to assign specific regulatory powers to a particular officer for a specific taxpayer to ensure better enforcement and compliance to reduce tax fraud. **5. Key Provisions / Changes:** * This is a new policy. The policy establishes the following: * **Assignment of Powers:** Sh. Sandeep Kumar, GSTO, is designated as the "Proper Officer." * **Scope of Powers:** The powers conferred upon Sh. Sandeep Kumar are defined by sections 69, 70, 71, 73, and 74 of the DGST Act, 2017. These sections likely relate to investigation, summons, access to premises, determination of tax not paid or short paid, and recovery proceedings, respectively. * **Taxpayer Applicability:** The powers are specifically applicable to Ms Sirca Paints India Limited (GSTIN: 07AAKCS5389M1ZH). * **Temporal Limitation:** The notification is valid for 120 days from February 10, 2022, or until further orders are issued, whichever is earlier. * **Jurisdictional Restriction:** The notification restricts the jurisdictional Proper Officer from exercising powers under the mentioned sections with respect to Ms Sirca Paints India Limited during the notification's validity period. **6. Target Audience and Stakeholders:** The directly affected parties are: * **Sh. Sandeep Kumar, GSTO:** The officer receiving the specific powers. * **Ms Sirca Paints India Limited:** The taxpayer subject to the exercise of these powers by the designated officer. * **Jurisdictional Proper Officer:** The officer whose powers are temporarily restricted with respect to the specified taxpayer. **7. Implementation Aspects (Inferred):** * **Responsible Agency:** Department of Trade and Taxes, Government of NCT of Delhi. The Commissioner, State Tax (Ankur Garg), is the signing authority. * **Timelines:** The notification is effective for 120 days from the date of issuance (February 10, 2022) or until further orders. * The implication is that all actions under sections 69, 70, 71, 73 and 74 related to Ms. Sirca Paints India Limited must now be carried out by Sh. Sandeep Kumar for the duration specified. **8. Expected Outcomes / Impact of Changes:** The likely intended outcomes are: * Focused attention and scrutiny on Ms Sirca Paints India Limited by the designated officer. * Potentially a more efficient or specialized investigation or enforcement action concerning the taxpayer. * Temporary suspension of investigation powers from the jurisdictional office to prevent overreach. **9. Conclusion:** NotificationAEIDTT20212250 represents a targeted assignment of powers under the DGST Act, 2017. It temporarily grants specific powers to Sh. Sandeep Kumar, GSTO, concerning Ms Sirca Paints India Limited, potentially for a focused audit, investigation, or enforcement action. The notification's limited duration suggests a specific and time-bound objective. The notification has potentially significant implications for Ms Sirca Paints India Limited, requiring them to direct all interaction and compliance related to the sections of the DGST Act to Sh. Sandeep Kumar.

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