SANDEEP KUMAR GSTO FOR CHHABRA STEEL TRADERS

## Policy Analysis Report: NotificationAEIDTT20212282 Regarding Delhi Goods and Services Tax Act, 2017 **1. Executive Summary:** This report analyzes NotificationAEIDTT20212282, issued by the Government of the National Capital Territory of Delhi, concerning the Delhi Goods and Services Tax (DGST) Act, 2017. The notification assigns specific powers under various sections of the DGST Act to named Proper Officers with respect to specific taxpayers. The key finding is the temporary conferment of powers to Sh. Sandeep Kumar, GSTO, regarding Ms Chhabra Steel Traders for a limited duration, during which the jurisdictional Proper Officer is restricted from exercising power under the specified sections with respect to Ms Chhabra Steel Traders. **2. Introduction:** This report aims to provide an informative overview of NotificationAEIDTT20212282, based solely on the text provided. The report outlines the policy's objectives, key provisions, and potential impact, focusing on the implications for the affected taxpayer and officers. **3. Policy Overview:** This notification concerns the Delhi Goods and Services Tax Act, 2017. * **Core Objective(s):** The primary objective is to delegate specific powers under the Delhi Goods and Services Tax Act, 2017, to specific officers for particular taxpayers. **4. Background and Rationale:** This appears to be a new policy within the confines of this specific notification. The rationale behind this specific delegation of power to Sh. Sandeep Kumar regarding Ms Chhabra Steel Traders is not explicitly stated. However, it can be inferred that this delegation aims to facilitate specific actions under Sections 69, 70, 71, 73, and 74 of the DGST Act concerning Ms Chhabra Steel Traders, potentially related to investigation, audit, or enforcement activities. **5. Key Provisions / Changes:** This is a *new* policy in that it institutes a new delegation of power. The main provision is the delegation of authority under Sections 69, 70, 71, 73, and 74 of the Delhi Goods and Services Tax Act, 2017, to Sh. Sandeep Kumar, GSTO, with respect to Ms Chhabra Steel Traders (GSTIN: 07ADIPC4587H1ZF). A critical element is the explicitly stated restriction on the jurisdictional Proper Officer from exercising powers under the same sections with respect to the same taxpayer during the notification's validity period. The policy effectively shifts responsibility for actions under the specified sections from the jurisdictional officer to the specifically named officer for the stated taxpayer. **6. Target Audience and Stakeholders:** The primary target audience is: * **Ms Chhabra Steel Traders:** The specific taxpayer directly affected by this delegation of power. * **Sh. Sandeep Kumar, GSTO:** The officer to whom the specific powers are delegated. * **Jurisdictional Proper Officer:** The officer whose powers are temporarily suspended with respect to Ms Chhabra Steel Traders concerning sections 69, 70, 71, 73 and 74 of the DGST Act. * **Department of Trade and Taxes, Government of Delhi:** The agency responsible for the implementation of the policy. **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The Department of Trade and Taxes, Government of Delhi. * **Timelines:** The notification is valid for 120 days from the date of issuance (30th March, 2022) or until further orders, whichever is earlier. During this period, the delegation of power is active. * It can be inferred that Sh. Sandeep Kumar will be exercising the powers conferred upon him under sections 69, 70, 71, 73 and 74 of the DGST Act with respect to Ms Chhabra Steel Traders. **8. Expected Outcomes / Impact of Changes:** The intended outcome is likely to facilitate the exercise of powers under Sections 69, 70, 71, 73, and 74 of the DGST Act, 2017, regarding Ms Chhabra Steel Traders. The focused delegation may expedite or improve the efficiency of any actions taken under these sections. The restriction on the jurisdictional officer is likely intended to avoid conflict or duplication of efforts. **9. Conclusion:** NotificationAEIDTT20212282 delegates specific powers under the Delhi Goods and Services Tax Act, 2017, to Sh. Sandeep Kumar, GSTO, concerning Ms Chhabra Steel Traders for a limited duration. This delegation temporarily suspends the powers of the jurisdictional Proper Officer under the same sections. The notification likely aims to streamline processes or facilitate specific actions under the relevant sections of the DGST Act, 2017, for the specified taxpayer, impacting both the taxpayer and the involved tax officials.

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