FINANCE DEPARTMENT - ANDHRA PRADESH STATE DIRECTORATE OF REVENUE INTELLIGENCE (APSDRI) - PROPER OFFICER - NOTIFICATION UNDER APGST ACT, 2017.
Ref: 1. G.O.Ms.No.53, Finance (OP-I) Department, Dated: 22-06-2020.
2. D.O.Lr. No.Fin.01-STMT0MISC/12/2020-OP. I, Dated: 24-07-2020.
3. G.O.MS.No.396 Revenue (CT-II) department, Dated: 29-12-2020.
In exercise of the powers conferred by section 167 read with sub-section (1) of Section 5 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017), the Chief Commissioner of State Tax, Andhra Pradesh, Vijayawada hereby direct that the officers posted in the Andhra Pradesh State Directorate of Revenue Intelligence, (hereinafter referred to as APSDRI) as specified in entries in column 4 of the Schedule below, shall exercise the functions to be performed under this Act as mentioned in the entries in column 2 and as described in the corresponding entries at column 3 of the said Schedule, namely:-
SCHEDULE
1
2
3
4
5
63
6
7
8
9
10
11
12
13
14
15
17
18
19
69
20
21
22
73
23
74
24
25
26
78
27
28
81
29
83
30
31
32
123
33
34
127
35
36
37
38
39
150
40
153
41
154
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(l)(SI.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 authorized 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).
PEEYUSH KUMAR,
Chief Commissioner of State Tax,
Andhra Pradesh, Vijayawada.