Principal Commissioner/
Commissioner of Central Tax
Principal Commissioner/ Commissioner of Central Tax can perform following functions under GST Act : –
i. Section 67 (7) of CGST Act 2017 : Where any goods are seized under section 67(2) and no notice in respect thereof is given within six months of the seizure of the goods, the goods shall be returned to the person from whose possession they were seized:
Provided that the period of six months may, on sufficient cause being shown, be extended by the proper officer for a further period not exceeding six months.
[Comment ]: Principal Commissioner/ Commissioner of Central Tax can extend the period of 6 months of in case of goods are seized and no notice is given in 6 months of the seizure of the goods
ii. Proviso to Section 78 CGST Act 2017 :
Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person within a period of three months from the date of service of such order failing which recovery proceedings shall be initiated:
Provided that where the proper officer considers it expedient in the interest of revenue, he may, for reasons to be recorded in writing, require the said taxable person to make such payment within such period less than a period of three months as may be specified by him.
[Comment ]: Principal Commissioner/ Commissioner of Central Tax can reduce the period of 3 months for amount payable by a taxable person in pursuance of an order passed under this Act
Refer CBE&C circular No. 3/3/2017-GST dated 5-7-2017 [State Government will prescribe ‘proper officer’ for purpose of SGST in the respective State].