Tamil Nadu GST Moves LTU Adjudication to Deputy Commissioners

The Tamil Nadu GST Department has issued a circular to streamline the adjudication process for taxpayers falling under the Large Taxpayers Unit (LTU), particularly in cases where inspections are conducted by the Intelligence Wing. As per the new directive, the power of adjudication in such cases will now rest exclusively with the Deputy Commissioner (LTU), replacing the earlier system where cases were handled by different officers such as Assistant Commissioners or State Tax Officers depending on the tax amount involved.

According to the procedure laid down, once a DRC-01A is issued by the Intelligence Wing, the case along with all relevant records must be transferred to the Deputy Commissioner (LTU) for further adjudication. This change is not limited to new cases; even ongoing cases where notices have already been issued or hearings have commenced will also be shifted to the Deputy Commissioner. Taxpayers are to be informed about such transfers through official communication, ensuring transparency in the process.

The department has also instructed officers to ensure a smooth and timely transfer of all records and proceedings to avoid delays. This move is aimed at improving administrative efficiency, ensuring uniformity in decision-making, and providing a single point of contact for LTU taxpayers. It also aligns with the broader objective of enhancing ease of doing business by simplifying processes and reducing procedural complexities.

Overall, the circular marks a significant step towards centralized and consistent adjudication for large taxpayers in Tamil Nadu under the GST framework.

Source : https://www.jurishour.in/gst/tamil-nadu-gst-dept-ltu-adjudication/