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The powers exercised by the officers under GST

Powers of officers under section 5

Subject to such conditions and limitations as the CBIC may impose, an officer of central tax may exercise the powers and discharge the duties conferred or imposed on him under this Act.

An officer of central tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of central tax who is subordinate to him.

The Commissioner may subject to such conditions and limitations as may be specified in this behalf by him, delegate his powers to any other officer who is subordinate to him.

An Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on any other officer of central tax.

Power to summon persons to give evidence and produce documents

The proper officer under this Act shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry in the same manner, as provided in the case of a civil court under the provisions of the Code of Civil Procedure, 1908

Powers of Authority and Appellate Authority

The Authority or the Appellate Authority shall, for the purpose of exercising its powers regarding—

  1. Discovery and inspection.
  2. Enforcing the attendance of any person and examining him on oath.
  3. Issuing commissions and compelling production of books of account and other records, have all the powers of a civil court under the Code of Civil Procedure, 1908.

The Authority or the Appellate Authority shall be deemed to be a civil court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973, and every proceeding before the Authority or the Appellate Authority shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228, and for the purpose of section 196 of the Indian Penal Code.

Powers of Revisional Authority

The Revisional Authority may, on his own motion, or upon information received by him or on request from the Commissioner of State tax, or the Commissioner of Union territory tax, call for and examine the record of any proceedings. If the proper officer considers that any decision or order passed under this Act or under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by any officer subordinate to him is erroneous in so far as it is prejudicial to the interest of revenue and is illegal or improper or has not taken into account certain material facts, whether available at the time of issuance of the said order or not or in consequence of an observation by the Comptroller and Auditor General of India, he may, if necessary, stay the operation of such decision or order for such period as he deems fit and after giving the person concerned an opportunity of being heard

After making such further inquiry as may be necessary, pass such order, as he thinks just and proper, including enhancing or modifying or annulling the said decision or order.

Power to impose penalty in certain cases

Where the proper officer is of the view that a person is liable to a penalty and the same is not covered under any proceedings under section 62 or section 63 or section 64 or section 73 or section 74 or section 129 or section 130, he may issue an order levying such penalty after giving a reasonable opportunity of being heard to such person.

Power to waive penalty or fee or both

The Government may, by notification, waive in part or full, any penalty referred to in section 122 or section 123 or section 125 or any late fee referred to in section 47 for such class of taxpayers and under such mitigating circumstances as may be specified therein on the recommendations of the Council.

Power to collect statistics

The Commissioner may considers that it is necessary to direct by notification that statistics may be collected relating to any matter dealt with by or in connection with this Act.Upon such notification being issued, the Commissioner, or any person authorized by him in this behalf, may call upon the concerned persons to furnish such information or returns, in such form and manner as may be prescribed, relating to any matter in respect of which statistics is to be collected

Power to arrest

It has to be exercised after careful consideration of the facts of the case which may include:

  1. To ensure proper investigation of the offence.
  2. To prevent such person from absconding.
  3. Cases involving organized smuggling of goods or evasion of customs duty by way of concealment.
  4. Master minds or key operators effecting proxy/ benami imports/exports in the name of dummy or non-existent persons/IECs, etc.
  5. Where the intent to evade duty is evident and element of mensrea/guilty mind is palpable.
  6. Prevention of the possibility of tampering with evidence.
  7. Intimidating or influencing witnesses. and
  8. Large amounts of evasion of duty or service tax at least exceeding one crore rupees.

Power to make regulations

The Board may, by notification, make regulations consistent with this Act and the rules made there under to carry out the provisions of this Act. Every rule made by the Government, every regulation made by the Board and every notification issued by the Government under this Act, shall be laid, as soon as may be after it is made or issued, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions,

If before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or regulation or in the notification or both Houses agree that the rule or regulation or the notification should not be made, the rule or regulation or notification shall thereafter have effect only in such modified form or be of no effect

Delegation of powers

The Commissioner may by notification, direct that subject to such conditions, as specified in the notification, any power exercisable by any authority or officer under this Act may be exercisable also by another authority or officer as may be specified in such notification.

Power to issue instructions or directions

The CBIC may, if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the central tax officers as it may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions.


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