The Tamil Nadu Government has issued the circular on Monday empowering the GST officers to Conduct Inspection, Determine the GST amount, ITC wrongly availed or utilized, etc. There are certain issues arising out of such empowerment of officers who conducted an inspection to raise demand as adjudication officers. In order to demarcate the functions of inspection and adjudication independently without influence from each other, the instructions issued in the circular dated May 31, 2019, are withdrawn with immediate effect.
Source Taxscan
