In exercise of the powers conferred by sub-section (1) of section (4) read with section 3 of the Andhra Pradesh Goods and Services Tax Act, 2017,(Act No.16 of 2017)(APGST Act 2017) and Section 4 of the Integrated Goods and Services Tax Act,2017(Act No.13 of 2017), in partial modification of the orders issued vide notification in G.O.Ms.No.260 Revenue (Commercial Taxes -II) Department, Dt.10.09.2020, the Government of Andhra Pradesh hereby appoints the officers in the Andhra Pradesh State Directorate of Revenue Intelligence (APSDRI), as specified in column (2) of the Table below as State Tax Officers of corresponding rank as specified in column (3) of the said table, namely:
(2)
(3)
The Officers of Andhra Pradesh State Directorate of Revenue Intelligence (APSDRI) are invested with the powers and functions under the Sections of Andhra Pradesh Goods and Services Tax Act, 2017 specified in the following schedule and the rules made there under and the integrated Goods and Services Tax Act, 2017 as exercisable by the State Tax Officers of the corresponding rank shown in the above table:
SCHEDULE
The Officers of Andhra Pradesh State Directorate of Revenue Intelligence (APSDRI) shall perform the above functions subject to the following conditions namely: -
I. The powers/functions under sections 64(1)(Sl.No.6), 64(2), 67(1), 71(1) and 81 shall be exercised by the Commissioner/ Special Commissioner, APSDRI or by the Joint Director, APSDRI as specifically authorised by the Commissioner/ Special Commissioner, APSDRI in each case.
II. The powers/functions under Sections 69 and 83 shall be exercised by the by the Commissioner/ Special Commissioner, Andhra Pradesh State Directorate of Revenue Intelligence (APSDRI ) only.
III. The powers/functions under other sections and Rules shall be exercised by the officers of Andhra Pradesh State Directorate of Revenue Intelligence (APSDRI) only with the written permission of the Commissioner/ Special Commissioner, APSDRI.
IV. All the above powers/functions shall be exercised by the officers of Andhra Pradesh State Directorate of Revenue Intelligence (APSDRI) concurrently with the State Tax Officers of Commercial Taxes Department.
V. The powers conferred shall be used with abundant caution and due diligence.
VI. The Officers empowered may exercise powers conferred upon them in whole of the State:
VII. Where a case has already been made out by any Officer in the Commercial Tax Department and the proceedings have been initiated against a taxable person, the Officers in State Directorate of Revenue Intelligence shall not be empowered to initiate any action against such taxable person on the same issue.
VIII. The Government may modify or amend the notification issued and can with draw the powers/functions conferred.
IX. The Commissioner, APSDRI shall brief the performance of the Directorate once in a month to the Special Chief Secretary (CT & Excise) and Hon'ble Dy.CM (Excise & CT).
X. The Chief Commissioner of State Tax shall issue follow up orders under Section 167 read with Section 5(3) of APGST Act, 2017 notifying the Officers of APSDRI as Proper Officers as specified in this order.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
Dr.RAJAT BHARGAVA
SPECIAL CHIEF SECRETARY TO GOVERNMENT