THE PROPER OFFICER IN RESPECT OF SH C L ROY AC

## Policy Analysis Report: NotificationAEIDTT20212219 Regarding Delhi Goods and Services Tax Act, 2017 **1. Executive Summary:** This report analyzes NotificationAEIDTT20212219 issued by the Government of the National Capital Territory of Delhi, specifically concerning the Delhi Goods and Services Tax (DGST) Act, 2017. The notification delegates powers under specific sections of the DGST Act, 2017 to designated Proper Officers with respect to specified taxpayers. Key findings indicate a temporary delegation of authority, with specific jurisdictional limitations, impacting the enforcement and compliance procedures for the identified taxpayer. **2. Introduction:** This report aims to provide a clear and concise overview of NotificationAEIDTT20212219, based solely on the provided text. The report details the notification's objectives, key provisions, affected parties, and potential impact on taxpayers operating within the National Capital Territory of Delhi. **3. Policy Overview:** This document is a notification assigning powers under the Delhi Goods and Services Tax Act, 2017. * **Core Objective(s):** The core objective is to delegate powers under specific sections of the Delhi Goods and Services Tax Act, 2017 to specific officers for specific taxpayers. This delegation appears aimed at improving the efficiency or focus of tax administration. **4. Background and Rationale:** * **New Policy:** The notification suggests a need for targeted enforcement or administrative action related to GST within Delhi. The act of delegating powers to specific officers for specific taxpayers implies a strategy of focused resource allocation and possibly a need for specialized attention to certain cases or entities. **5. Key Provisions / Changes:** This document represents a delegation of authority, thus should be treated as a new policy that is affecting how the act will be administered. * The Commissioner, State Tax, under the authority granted by section 167, section 291, section 51 and section 53 of the Delhi Goods and Services Tax Act, 2017, confers powers under section 69, section 70, section 71, section 73 section 74 of the same Act upon specific Proper Officers in relation to specific taxpayers. * The notification explicitly lists the Proper Officer (Sh. C.L. Roy, AC) and the corresponding Taxpayer (Ms. Agson Global Pvt. Ltd. GSTIN: 07AABCS5562R1ZP). * The notification's validity is limited to 120 days from the date of issuance (December 22, 2021) or until further orders, whichever is earlier. * During the notification's validity, the jurisdictional Proper Officer is restricted from exercising powers under sections 69, 70, 71, 73, and 74 of the DGST Act, 2017 with respect to the specified taxpayer. **6. Target Audience and Stakeholders:** Based on the provided text, the direct target audience and stakeholders are: * **Ms. Agson Global Pvt. Ltd. (GSTIN: 07AABCS5562R1ZP):** The identified taxpayer whose GST matters are now subject to the authority of the designated Proper Officer. * **Sh. C.L. Roy, AC:** The Proper Officer who is granted specific powers concerning the mentioned taxpayer. * **Jurisdictional Proper Officer:** The officer who normally would have authority over Ms. Agson Global Pvt. Ltd. but is now restricted from exercising certain powers. * **Department of Trade and Taxes, Government of Delhi:** The issuing authority responsible for implementing and overseeing this notification. **7. Implementation Aspects (Inferred):** * **Responsible agency/bodies:** Department of Trade and Taxes, Government of Delhi, is the responsible agency. * **Timelines:** The notification is valid for a maximum of 120 days from December 22, 2021, or until further orders. This sets a clear timeframe for the delegated authority. * The existing Proper Officer of Ms. Agson Global Pvt. Ltd. must cease exercising powers under sections 69, 70, 71, 73, and 74 of the DGST Act, 2017 during the validity of this notification. **8. Expected Outcomes / Impact of Changes:** * The intended outcome is likely a more focused or specialized approach to GST oversight for Ms. Agson Global Pvt. Ltd. * The impact of these changes is a temporary shift in authority regarding the enforcement of certain sections of the DGST Act, 2017 concerning Ms. Agson Global Pvt. Ltd. The company will now be subject to the actions and decisions of Sh. C.L. Roy, AC, under the specified sections. **9. Conclusion:** NotificationAEIDTT20212219 delegates specific powers under the Delhi Goods and Services Tax Act, 2017 to a designated Proper Officer concerning a specific taxpayer (Ms. Agson Global Pvt. Ltd.). This delegation is temporary, lasting for 120 days or until further notice, and restricts the authority of the existing Proper Officer regarding specific sections of the Act. This notification represents a tactical shift in GST administration within Delhi, focusing resources and potentially enabling specialized attention to identified taxpayers.

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