SANDEEP KUMAR GSTO

## Report on Notification AEIDTT20212249 Regarding Delhi Goods and Services Tax Act, 2017 **1. Executive Summary:** This report analyzes Notification AEIDTT20212249 issued by the Government of the National Capital Territory of Delhi, specifically related to the Delhi Goods and Services Tax (DGST) Act, 2017. This notification concerns the conferment of powers under specific sections of the DGST Act, 2017, to designated Proper Officers with respect to specified taxpayers. The key finding is a temporary, 120-day, assignment of powers to Sh. Sandeep Kumar, GSTO, regarding Ms. Sabar International, and a concurrent temporary removal of those powers from the usual jurisdictional officer. **2. Introduction:** The purpose of this report is to provide an informative analysis of Notification AEIDTT20212249 concerning the Delhi Goods and Services Tax (DGST) Act, 2017. This analysis is based solely on the text of the notification provided. **3. Policy Overview:** This notification does not amend a specific policy, but rather directly enacts a provision within the existing DGST Act of 2017. The core objective is to confer specific powers, outlined in sections 69, 70, 71, 73, and 74 of the DGST Act, 2017, to designated officers for specific taxpayers. **4. Background and Rationale:** As this is a specific implementation of existing legal powers, it is difficult to determine the precise problem/issue the notification directly addresses based solely on the provided text. However, one can infer that the rationale behind this notification is to ensure efficient and effective administration of the DGST Act, 2017 by strategically assigning powers to specific officers for particular taxpayers. The temporary reassignment likely addresses a specific, but unstated, administrative need. **5. Key Provisions / Changes:** This is a new implementation of power, not an amendment. The main provisions of this notification are: * **Conferment of Powers:** Sh. Sandeep Kumar, GSTO, is granted powers under sections 69, 70, 71, 73, and 74 of the DGST Act, 2017. * **Taxpayer Specification:** The powers conferred to Sh. Sandeep Kumar, GSTO, pertain specifically to Ms. Sabar International (GSTIN: 07BKCPA5845G1ZE). * **Temporary Validity:** The notification is valid for 120 days from the date of issuance (February 10, 2022), or until further orders, whichever is earlier. * **Jurisdictional Restriction:** The jurisdictional Proper Officer is restricted from exercising powers under sections 69, 70, 71, 73, and 74 concerning Ms. Sabar International during the validity period of this notification. **6. Target Audience and Stakeholders:** The direct target audience and stakeholders are: * **Sh. Sandeep Kumar, GSTO:** The officer being granted specific powers. * **Ms. Sabar International (GSTIN: 07BKCPA5845G1ZE):** The taxpayer subject to the powers granted to Sh. Sandeep Kumar. * **The Jurisdictional Proper Officer:** Whose powers are temporarily restricted with regard to Ms. Sabar International. * **The Department of Trade and Taxes:** The issuing department. **7. Implementation Aspects (Inferred):** * **Responsible Agency:** The Department of Trade and Taxes, Government of the National Capital Territory of Delhi, is responsible for implementing this notification. * **Timelines:** The notification is valid for 120 days from February 10, 2022, or until further orders. * **Procedure:** The notification implies that the jurisdictional Proper Officer must cease exercising powers under the specified sections concerning Ms. Sabar International, and Sh. Sandeep Kumar assumes these responsibilities. **8. Expected Outcomes / Impact of Changes:** The likely intended outcomes are: * **Focused Attention:** Ms. Sabar International will be subject to the scrutiny and actions of Sh. Sandeep Kumar, GSTO, under the specified sections of the DGST Act, 2017. * **Administrative Efficiency:** The temporary reassignment of powers is likely intended to address a specific administrative or compliance issue related to Ms. Sabar International. The temporary nature suggests a targeted intervention. * **Compliance:** Ms. Sabar International needs to be aware that Sh. Sandeep Kumar is the proper officer for sections 69, 70, 71, 73, and 74 of the DGST Act for the period specified. **9. Conclusion:** Notification AEIDTT20212249 temporarily confers specific powers under the DGST Act, 2017, to Sh. Sandeep Kumar, GSTO, concerning Ms. Sabar International, while concurrently restricting the powers of the jurisdictional Proper Officer for the same entity. The notification is valid for 120 days and highlights the dynamic nature of tax administration and the government's ability to allocate powers to specific officers to ensure compliance and efficiency. It is crucial for Ms. Sabar International to understand this change in authority and comply accordingly.

Key Entities Referenced