THE PROPER OFFICER IN RESPECT OF SH VIJAY THAKRAN GSTO

## Policy Analysis Report: Delhi Goods and Services Tax Act, 2017 - NotificationAEIDTT20212218 **1. Executive Summary:** This report analyzes NotificationAEIDTT20212218 issued by the Government of the National Capital Territory of Delhi, Department of Trade and Taxes, regarding the Delhi Goods and Services Tax (DGST) Act, 2017. This notification concerns the delegation of powers under specific sections of the DGST Act to designated Proper Officers in relation to specific taxpayers. The key finding is the temporary transfer of powers to Sh. Vijay Thakran, GSTO, for dealing with Ms. Royal Swastik Marbles (GSTIN: 07AAPPC9387B1ZI) and a temporary suspension of jurisdictional Proper Officer's power on the same taxpayer. The notification is valid for 120 days or until further orders. **2. Introduction:** This report aims to provide an informative analysis of NotificationAEIDTT20212218, issued by the Department of Trade and Taxes, Government of the National Capital Territory of Delhi, pertaining to the Delhi Goods and Services Tax (DGST) Act, 2017. The analysis is based solely on the provided text of the notification. **3. Policy Overview:** This notification relates to the 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, 2017 to designated officers for specific taxpayers, ensuring effective administration and enforcement of the Act. This includes the delegation of powers under sections 69, 70, 71, 73 and 74 of the act to Sh. Vijay Thakran, GSTO. **4. Background and Rationale:** This notification appears to address the need for efficient and potentially specialized handling of specific taxpayer cases under the DGST Act. The reason for this specific change is the temporary delegation of power from the jurisdictional proper officer to Sh. Vijay Thakran, GSTO on taxpayer Ms. Royal Swastik Marbles (GSTIN: 07AAPPC9387B1ZI). The notification temporarily prevents the jurisdictional Proper Officer from exercising power over the taxpayer specified in column 3. This could be related to ongoing investigation, audit requirements, or a need for focused attention on this particular taxpayer. **5. Key Provisions / Changes:** This notification introduces the following key changes/provisions: * **Delegation of Powers:** The Commissioner, State Tax, confers powers under sections 69, 70, 71, 73 and 74 of the DGST Act, 2017, to Sh. Vijay Thakran, GSTO, with respect to Ms. Royal Swastik Marbles (GSTIN: 07AAPPC9387B1ZI). * **Suspension of Jurisdictional Officer's Power:** During the effective period of the notification, the jurisdictional Proper Officer is barred from exercising powers under the specified sections (69, 70, 71, 73 and 74) with respect to the specified taxpayer. * **Time Limit:** The notification is valid for 120 days from the date of issuance (December 22, 2021) or until further orders, whichever is earlier. The *effect* of this change is to temporarily shift the responsibility for actions under sections 69, 70, 71, 73 and 74 of the DGST Act concerning Royal Swastik Marbles from the jurisdictional officer to Sh. Vijay Thakran. **6. Target Audience and Stakeholders:** Based on the provided text, the directly affected parties are: * **Ms. Royal Swastik Marbles (GSTIN: 07AAPPC9387B1ZI):** The taxpayer whose case is being specifically addressed by this notification. * **Sh. Vijay Thakran, GSTO:** The officer to whom specific powers are being delegated. * **Jurisdictional Proper Officer:** The officer whose powers are temporarily suspended with respect to the specified taxpayer. * **Department of Trade and Taxes:** The department responsible for issuing and implementing the notification. **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** The Department of Trade and Taxes, Government of NCT of Delhi, is the responsible agency. The Commissioner, State Tax is the key authority. * **Timelines:** The notification is effective for 120 days from December 22, 2021, or until further orders. * The implementation will require communication and coordination between the Commissioner, Sh. Vijay Thakran, the jurisdictional Proper Officer, and Ms. Royal Swastik Marbles. **8. Expected Outcomes / Impact of Changes:** The likely intended outcome of these specific changes is to facilitate focused attention on Ms. Royal Swastik Marbles, potentially for audit, investigation, or other administrative purposes, by transferring the relevant powers to Sh. Vijay Thakran. The impact will depend on the specific actions taken by the delegated officer under the specified sections of the DGST Act. It is expected this will help in better enforcement of DGST Act. **9. Conclusion:** NotificationAEIDTT20212218 represents a temporary delegation of powers under the DGST Act, 2017, from the jurisdictional Proper Officer to Sh. Vijay Thakran, GSTO, concerning Ms. Royal Swastik Marbles (GSTIN: 07AAPPC9387B1ZI). The notification is valid for 120 days or until further orders. This delegation likely aims to streamline the handling of the taxpayer's case under sections 69, 70, 71, 73 and 74 of the DGST Act.

Key Entities Referenced