The Government of Himachal Pradesh, Department of State Taxes and Excise, has issued an office order formally conferring powers and functions of “Proper Officer” on various categories of officers of the GST wing for specified provisions of the Himachal Pradesh Goods and Services Tax Act, 2017 (HPGST Act).

The State Government has specifically assigned jurisdiction and statutory powers to officers already posted in Enforcement, Audit, Taxpayer Services, and other wings of GST under the Department of State Taxes and Excise, Himachal Pradesh. These officers are now officially designated as “Proper Officers” for the purposes of exercising powers under the sections of the HPGST Act mentioned against their respective designations.

The move is aimed at ensuring clarity in the exercise of statutory functions under the GST law, strengthening enforcement, audit, and compliance mechanisms, and streamlining administrative action under the State GST framework.

Joint Commissioner of State Taxes and Excise and above

These officers have been designated as Proper Officers for exercising powers under sub-sections (1), (2), (3), (6), (7), (8), (9), and (10) of Section 74A of the HPGST Act, 2017. Section 74A broadly deals with determination of tax not paid, short paid, or erroneously refunded, or input tax credit wrongly availed or utilised, involving cases of fraud or wilful misstatement.

Deputy Commissioner of State Taxes and Excise

Deputy Commissioners have been authorised as Proper Officers for sub-sections (2), (5), (6), and (8) of Section 75 of the HPGST Act, which lays down general provisions relating to determination of tax, including timelines and procedural safeguards.

Assistant Commissioner of State Taxes and Excise

Assistant Commissioners have also been notified as Proper Officers for exercising powers under the same sub-sections of Section 75 of the Act, enabling them to perform statutory functions related to adjudication and procedural compliance.

Legal and Administrative Significance

The designation of officers as Proper Officers is a crucial requirement under GST law, as only duly authorised officers can initiate proceedings, issue notices, pass orders, and take consequential actions under the Act. By clearly defining the authority of officers at various levels, the State Government has sought to avoid jurisdictional disputes and ensure that GST proceedings withstand legal scrutiny.

The order reinforces the administrative structure of the State GST machinery and provides certainty to taxpayers regarding the competent authority for enforcement and adjudication under the HPGST Act.

The office order has been issued with the approval of the competent authority and is signed by Dr. Yunus (IAS), Commissioner of State Taxes and Excise, Himachal Pradesh. The order comes into force with immediate effect.

This notification is expected to enhance efficiency in GST administration across Himachal Pradesh by clearly delineating powers and responsibilities among senior and field-level officers.

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