VIPIN KR SINGH GSTO

## Policy Analysis Report: NotificationAEIDTT202122112 **1. Executive Summary:** This report analyzes NotificationAEIDTT202122112 issued by the Government of the National Capital Territory of Delhi, specifically focusing on the delegation of powers under the Delhi Goods and Services Tax Act, 2017. The notification confers specific powers to designated Proper Officers concerning identified taxpayers. The key finding is the assignment of authority to Sh. Bipin Kumar Singh regarding Ms Rishab Hotel Restaurant ServiceP Ltd., with a limited duration of 120 days. **2. Introduction:** This report aims to provide a concise overview and analysis of NotificationAEIDTT202122112, based solely on the provided text. The report examines the policy's objectives, key provisions, affected parties, and inferred implementation aspects. **3. Policy Overview:** This is a new policy specifying delegation of powers. * **Core Objective(s):** The core objective, as inferred from the text, is to delegate specific powers under the Delhi Goods and Services Tax (DGST) Act, 2017 to designated officers, likely to facilitate efficient administration and enforcement of the Act. **4. Background and Rationale:** * The policy likely addresses the need to clearly define and assign responsibilities under the DGST Act, 2017. Without such delegation, administrative efficiency could be hampered. The policy likely serves to streamline processes related to sections 69, 70, 71, 73 and 74 of the DGST Act, 2017. **5. Key Provisions / Changes:** * **Key Provisions (New Policy):** * The notification assigns powers under section 69, section 70, section 71, section 73 section 74 of the Delhi Goods and Services Tax Act, 2017 to Sh. Bipin Kumar Singh, GSTO (Proper Officer) * The powers conferred relate specifically to Ms Rishab Hotel Restaurant ServiceP Ltd. (Taxpayer) with GSTIN: 07AABCR7404F1ZM. * The notification is valid for 120 days from the date of issuance (July 11th, 2022) or until further orders, whichever is earlier. * Jurisdictional Proper Officers are restricted from exercising powers under the specified sections concerning the identified taxpayer during the notification's validity period. **6. Target Audience and Stakeholders:** The primary target audience includes: * **Sh. Bipin Kumar Singh, GSTO:** The officer to whom the powers have been delegated. * **Ms Rishab Hotel Restaurant ServiceP Ltd.:** The taxpayer specifically targeted by this delegation of power. * **Other Jurisdictional Proper Officers:** They are directly affected by the restriction on exercising powers concerning Ms Rishab Hotel Restaurant ServiceP Ltd. during the specified period. * More broadly, businesses operating under the Delhi Goods and Services Tax Act, 2017, who may be subject to similar delegations of power in the future. **7. Implementation Aspects (Inferred):** * **Responsible agency/bodies:** The Department of Trade and Taxes, Government of the National Capital Territory of Delhi, is responsible for implementing this notification. Dr. S.B. Deepak Kumar, Commissioner, State Tax, is the issuing authority. * **Timelines or procedures:** The notification is effective for a limited period of 120 days from the date of issuance or until further orders. No specific procedures are outlined in the provided text, but it can be inferred that Sh. Bipin Kumar Singh is expected to exercise the delegated powers during this period. **8. Expected Outcomes / Impact of Changes:** * The likely intended outcome is to facilitate focused attention on Ms Rishab Hotel Restaurant ServiceP Ltd. by Sh. Bipin Kumar Singh, GSTO, enabling potentially more efficient audits, assessments, or investigations under the specified sections of the DGST Act. The 120-day limitation suggests a specific purpose or time-bound objective related to this taxpayer. **9. Conclusion:** NotificationAEIDTT202122112 represents a specific delegation of powers under the Delhi Goods and Services Tax Act, 2017 to Sh. Bipin Kumar Singh, GSTO, concerning Ms Rishab Hotel Restaurant ServiceP Ltd.. The notification's limited duration suggests a targeted and potentially time-sensitive purpose. Understanding this delegation is crucial for Sh. Bipin Kumar Singh, Ms Rishab Hotel Restaurant ServiceP Ltd., and any other jurisdictional officers who might otherwise have authority over the taxpayer. This delegation ensures a focused and streamlined approach to the administration of relevant sections of the DGST Act.

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