Proceedings of the Joint Commissioner (ST), Chennai East Division.

Present: Thiru.M.Ravi, M.Sc, MLM, BL, MBA, LLM.

Station: PAPJM Buildings, III Floor, Greams Road, Chennai-600006.
Office Order No. 01/2019/A1 Dated: 17.07.2019.
(Ref.No.9218/2019/A1)

Sub: Public Services – Commercial Taxes Department – Office

of the Joint Commissioner (ST) , Chennai (East) Division –
Reorganization of the Commercial Taxes Department in
the light of the implementation of the Goods and Service
Tax Act 2017 and other changes - Allocation/Distribution
of work in respect of Staffs of the office of the Joint
Commissioner(ST), Chennai East Division – Office Order
issued - regarding.
Ref: 1. G.O. Ms. No. 30 CT & R (A2) Department dated
04.03.2019
2. The Commissioner of Commercial Taxes Proceedings in
V1/9865/2017 dated 05.03.2019, 03.04.2019,
10.05.2019, 27.05.2019 & 31.05.2019
*********
ORDER:

Consequent to re-organization of the Commercial Taxes Department in the light of

the implementation of the Goods and Service Tax Act 2017 and other changes, the
allocation/distribution of work in respect of staffs of the office of the Joint
Commissioner(ST), Chennai East Division are ordered as follows:-

Sl. Existing Seat Subjects Re-allotted to/ Supervision

No Wing & Control
1 A1 All establishment from the cadre of A1 Assistant Personal
Deputy State Tax Officer to Joint (Administration Assistant to
Commissioner (ST) - Transfer and Wing) JC (ST) &
postings of State Tax Officer & Manager.
Deputy State Tax Officers - sanction Tmt.
of all kinds of leave to STOs & D. Kalaichelvi
DSTOS – sanction of increments -

1
 fixation of pay and allowances –
regularization and declaration of
probation -maintenance of Record
Sheets, Reporting files and
periodicals– Preparation of seniority
list and nomination rolls for the posts
of Assistant Commissioner (CT), State
Tax Officer and Deputy State Tax
Officers- Proposals for Part-II
Scheme and continuance of temporary
establishment posts – Loans and
advances – Tamil Nadu Government
Servant Conduct Rules 1973 - In-
service training & training under GST
for officers from DSTO and above
cadres-maintenance of service
registers - Vacancy position monthly
report of DSTO and above cadres –
Reorganization and GST related all
establishment matters – Maintenance
of Office Order Book-connected
periodicals and stock files.
2. A2 Establishment matters from the A2 Assistant Personal
cadre of contingency staff to (Administration Assistant to
Assistants including - preparation of Wing) JC (ST) &
seniority list and drawal of list for the Manager.
post of Junior Assistants, Assistants, Thiru.
Record Clerks and Office Assistant - S. Balaji.
transfer and postings in the cadre of
contingency staff to Assistants -
Bhavani Sagar Foundational Training
and in-service training- sanction of all
kinds of leave – sanction of increments

2
 - fixation of pay and allowances –
regularization and declaration of
probation -maintenance of Record
Sheets, Reporting files and periodicals
- Correspondence relating to
appointment on compassionate grounds
- All establishment matters relating
to the contingency staff to Assistant
in East Division - Loans and advances -
Tamil Nadu Government Servant
Conduct Rules 1973 - Service Register
Maintenance, Leave sanctions and
increment- In-service training &
training under GST for Junior
Assistant, Typist and Assistants -
Vacancy position monthly report from
contingency staff to Assistants –
Reorganization and GST related all
establishment matters from
contingency staff to Assistants –
Maintenance of General Information
Register- connected periodicals and
stock files.
3. A3 All matters relating to Tamil Nadu A3 Assistant Personal
Civil Services (Discipline and Appeal) (Administration Assistant to
Rules - Correspondences relating to Wing) JC (ST) &
disciplinary proceedings in respect of Manager.
all cadres – issue of „No Due Thiru.
Certificate‟ for staff and officers in M.Senthiyappan
all cadres –Pension and connected
correspondences in respect of all
cadres- Compulsory retirement –
pension and arrear claim proposals in

3
 respect of all cadres – all disciplinary
and retirement matters- Maintenance
of confidential Papers –
Correspondences relating to clean
administration - connected periodicals
and stock files.
4. A4 General correspondences under all A4 Assistant Personal
Acts and issues–– Refunds under all (Administration Assistant to
Acts and connected issues (except Wing) JC (ST) &
GST) – Issues relating to manual Manager.
declaration forms under TNGST, CST Tmt.
and TNVAT (Form C, EI, EII, F, H, N. Thilakavathi
etc.) – Action on application filed
under Section 16-D of the TNGST
Act, 1959 - Action and
correspondence on Hon‟ble CM Cell
petitions – correspondences relating
to surprise inspection conducted by
District Special Cell notes and follow
up- Correspondence relating to Tamil
Valarchi Thurai inspection and action
on the notes received- Enrolment of
GST Practitioner and correspondences
relating to GST Practitioner - Action
on Bi-Annual Inspection notes -
maintenance of connected periodicals
& stock files.
5. A8 Preparation of Monthly Performance A5 Assistant Personal
Statistics – correspondences relating (Administration Assistant to
to Statistics and Budget impact – Wing) JC (ST),
reconciliation of revenue under all STO-1
Acts – Maintenance of reports Thiru. (Audit,
submitted by the Statistical M. Karthikeyan Arrear &

4
 Inspectors – Correspondences relating Refund) and
to reports received from Interstate DSTO-1
Investigation Cell (ISIC)-compliance (Audit,
report on ISIC reports- –Plan of Arrear &
action, Commissioner and Joint Refund).
Commissioner‟s review meeting
minutes and Return Scrutiny-
maintenance of connected registers-
connected periodicals and stock files.
6. A9 Correspondences relating to Bill A6 Personal
Traders/ bogus dealers and (Administration Assistant to
cancellation of Registration Wing) JC (ST),
Certificate – Follow up of D3 STO-1
proposals/VAT audit Tmt. ((Audit,
reports/Inspection reports/BIU V. Maheswari Arrear &
reports received from the Refund) and
Enforcement Wing/ BIU for DSTO-2
Implementation – Action on Deviation (Audit,
proposals – Preparation of Demand Arrear &
Collection and Balance (DCB) Refund)
statements under TNET, TNAT,
TNLAF and LTH -connected
periodicals and stock files – all
matters relating to monthly Co-
ordination meeting – preparation of
reports on Entertainment Tax and
Betting Tax - Assignment of net
proceeds to local bodies - connected
periodicals and Stock files.
7. A7 Annual Inspection Notes and Cursory A7 Personal
Inspection Notes of all offices (Administration Assistant to
(Assessment Circles & Deputy Wing) JC (ST),
Commissioner (ST)‟s Offices) and STO-2

5
 Joint Commissioner (ST)‟s office) – Tmt. (Audit,
Rectification of defects - Preparation S. Swarnalatha Arrear &
of Demand Collection and Balance Refund) and
(DCB) statements under GST, TNGST, DSTO-3
TNVAT, CST, Entry Tax (Goods & (Audit,
Motor Vehicles) TNGST Deferral, Arrear &
CST Deferral and TNVAT Deferral- Refund)
Action under Right to Information
Act, 2005 - its correspondence &
maintenance of registers - submission
of periodicals. Traders Welfare Board
– Correspondences - connected
periodicals & stock files.
REVIEW, APPEAL AND LEGACY
8. A5 Review of appeal orders under A8 Assistant DC(Admin),
legacy Acts passed by the Appellate (Review, Appeal STO
Deputy Commissioner (ST) - stay & Legacy Wing) (Review,
orders issued by Appellate Deputy Appeal &
Commissioner (ST) - Correspondences Tmt. Legacy) and
relating to collection of demands in R. Sumathi DSTO-1
respect of cases where stay has been (Review,
vacated or appeals have been disposed Appeal &
by the Appellate Deputy Commissioner Legacy)
– Approval of Written Arguments-
review of Appellate Deputy
Commissioner (ST) orders-Filing of
State Appeals, Cross objections etc.
and related correspondences - Review
of performance of the Departmental
Representative (ST)- Review of
Tribunal Appeal orders - Stay order
issued by the Sales Tax Appellate
Tribunal - correspondences relating to

6
 collection of arrears in respect of
cases where stay has been vacated or
second appeals have been disposed by
the Sales Tax Appellate Tribunal –
Filing of Tax Cases – Tax Cases and
related correspondences – review of
Tax Case orders –related
correspondences- Filing of Special
Leave Petition and related
correspondences - Maintenance of
related registers, stock files and
periodicals review.
9. A10 Revision Petition- all correspondences A9 Assistant DC(Admin),
relating to filing of revision petition, (Review, Appeal STO
hearing, and disposal-maintenance of & Legacy Wing) (Review,
connected registers, records and Appeal &
periodicals – Suo Moto Revision - all Thiru. Legacy) and
correspondences relating to SMR – M. Prasanth DSTO-2
One Time Settlement Schemes (Review,
(Samadhan Scheme) – all Appeal &
correspondences relating to Samadhan Legacy)
Schemes- Monitor and review the
performance of Territorial Deputy
Commissioner in respect of review of
Assessment orders / decision made by
the proper officers and have control
over cases with scope for high stake
of revenue. Examine and forward
eligible CBIC referred cases to the
concerned Territorial Deputy
Commissioner for appropriate action –
Maintenance of connected registers,
records, periodicals and stock files.

7
 LEGAL AND REVISION WING
10 A6/A13 Review of appeal
orders under GST A10 Assistant DC(Admin),
Act relating to Zone-VII passed by the (Legal & STO, (Legal
Appellate Deputy Commissioner Revision Wing) & Revision)
(ST)/Appellate Authorities - stay orders
and
issued by Appellate Authorities Deputy
Thiru. DSTO-1
Commissioner (ST) - Correspondences
V. Senthil (Legal &
relating to collection of demands in
kumar Revision)
respect of cases where stay has been
vacated or appeals have been disposed by
the Appellate Deputy Commissioner –
review of Appellate Deputy Commissioner
(ST) orders-Filing of Second Appeals
before the GST Tribunals- Cross
objections etc. and related
correspondences - Review of performance
of the Departmental Representative
(ST)- Review of GST Tribunal Appeal
orders - correspondences relating to
collection of arrears in respect of cases
where stay has been vacated or second
appeals have been disposed by the GST
Appellate Tribunals – Filing of Cases
before High Court and Supreme Court and
related correspondences – review of
orders –related correspondences- Writ
Petitions - Writ Appeals , Para war
remarks and History of the case -DCA
approval relating to Zone-VII–
Correspondence relating to
Special Leave Petition -
monitoring submission of Affidavits /
Counter Affidavits- legal issues of the
entire Zone-VII in consonance with
the legal wing -Consideration of

8
 eligible cases for revision under
Section 108 of GST Act – Connected
periodicals and stock files / GST
related legal and revision - original
petition, original Suit & Civil Suit-
related correspondence and stock
files.
11. A6/A13 Review of appeal
orders under GST A11 Assistant DC(Admin),
Act relating to Zone-VIII passed by the (Legal & STO, (Legal
Appellate Deputy Commissioner Revision Wing) & Revision)
(ST)/Appellate Authorities - stay orders
and
issued by Appellate Authorities Deputy
Thiru. DSTO-2
Commissioner (ST) - Correspondences
V. Kumaravel (Legal &
relating to collection of demands in
Revision)
respect of cases where stay has been
vacated or appeals have been disposed by
the Appellate Deputy Commissioner –
review of Appellate Deputy Commissioner
(ST) orders-Filing of Second Appeals
before the GST Tribunals- Cross
objections etc. and related
correspondences - Review of performance
of the Departmental Representative
(ST)- Review of GST Tribunal Appeal
orders - correspondences relating to
collection of arrears in respect of cases
where stay has been vacated or second
appeals have been disposed by the GST
Appellate Tribunals – Filing of Cases
before High Court and Supreme Court and
related correspondences – review of
orders –related correspondences- Writ
Petitions - Writ Appeals , Para war
remarks and History of the case -DCA
approval relating to Zone-VII–

9
 Correspondence relating to
Special Leave Petition -
monitoring submission of Affidavits /
Counter Affidavits- legal issues of the
entire Zone-VII in consonance with
the legal wing -Consideration of
eligible cases for revision under
Section 108 of GST Act – Connected
periodicals and stock files / GST
related legal and revision - original
petition, original Suit & Civil Suit-
related correspondence and stock
files.
12. A6/A13 Review of appeal
orders under GST A12 Assistant DC(Admin),
Act relating to Zone-IX passed by the (Legal & STO, (Legal
Appellate Deputy Commissioner Revision Wing) & Revision)
(ST)/Appellate Authorities - stay orders
and
issued by Appellate Authorities Deputy
DSTO-3
Commissioner (ST) - Correspondences
VACANT (Legal &
relating to collection of demands in
Revision)
respect of cases where stay has been
vacated or appeals have been disposed by
the Appellate Deputy Commissioner –
review of Appellate Deputy Commissioner
(ST) orders-Filing of Second Appeals
before the GST Tribunals- Cross
objections etc. and related
correspondences - Review of performance
of the Departmental Representative
(ST)- Review of GST Tribunal Appeal
orders - correspondences relating to
collection of arrears in respect of cases
where stay has been vacated or second
appeals have been disposed by the GST
Appellate Tribunals – Filing of Cases

10
 before High Court and Supreme Court and
related correspondences – review of
orders –related correspondences- Writ
Petitions - Writ Appeals , Para war
remarks and History of the case -DCA
approval relating to Zone-VII–
Correspondence relating to Special
Leave Petition - monitoring submission
of Affidavits / Counter Affidavits-
legal issues of the entire Zone-VII in
consonance with the legal wing -
Consideration of eligible cases for
revision under Section 108 of GST Act
– Connected periodicals and stock
files / GST related legal and revision
original petition, original Suit & Civil
Suit- related correspondence and
stock files.
AUDIT AND ARREAR WING
13 A11 All communications, correspondences A13 Assistant DC(Admin),
and compliance relating to Accountant (Audit, Arrear STO-1
General‟s Audit, Internal Audit, Public & Refund Wing) (Audit,
Accounts Committee and submission Arrear &
of Factual report and related follow Tmt. Refund) and
up compliance – Audit under GST- All M. Jaibunisha DSTO-1
correspondence relating to Audit under (Audit,
Section 65 and 66 of the GST Act- Arrear &
Monitor the quality of Audit under Refund)
Section 65 and 66 of the Tamil Nadu
State Goods and Services Tax Act and
further assessment process-
Maintenance of connected registers,
records, periodicals and stock files.

11
14 A6/B2 All correspondences relating to ODR A14 Assistant DC(Admin),
incoming and outgoing and recovery (Audit, Arrear STO-2
under all Acts - Arrear Action files - & Refund Wing) (Audit,
Correspondences under RR Act - Arrear &
Correspondences under CRR Act – Tmt.L. Lavanya Refund) and
correspondences relating to Waiver, DSTO-2
Write-Off and Summary write-off (Audit,
under all acts - auction sales and Arrear &
correspondences relating to waiver / Refund)
Deferral of Sales Tax & BIFR cases –
All correspondence and
communications relating to recovery
under GST Act – GST Tran 1 & Tran 2
– GST Assessments , Notices, Orders,
Alerts etc., - Audit, Collection and
Refund (excluding legacy)- Monitor
the refunds issued by/pending with
proper officers, action taken on the
refund applications forwarded by
CBIC and recommend for withholding
of refunds for ineligible cases-
connected periodicals and stock files.

JUNIOR ASSISTANTS
(ADMINISTRATION)
15. B1/B3 Preparation of Pay Bills – e-pay bills B1 Junior Personal
and e-service register- all Assistant Assistant to
correspondence relating to IFHRM- all (Administration JC (ST) &
arrear claims, contingent bills and Wing) Manager.
Travelling Allowances, Fuel Bills and all
expenditure claims – preparation and Thiru.
submission of expenditure statement K.Bharanikumar
for circle and District Establishment

12
 under A & B – Recurring and Non-
recurring- Number Statement –
Distribution of Funds and Budget
allocation – Loans and advances -
Maintenance of Attendance,
connected registers, Turn duty
registers, Movement register, Casual
leave register – Record Keeper-
General Forms, Maintenance of
registers and correspondences
relating to saleable forms -
destruction of declaration forms –
Maintenance of copy application
register- all periodicals and connected
stock files.

16. B2/B4 All issues relating to Buildings and B2 Personal

rental proposals -connected Junior Assistant to
correspondence files – maintenance Assistant JC (ST) &
of Call Book - Preparation of arrear
(Administration DSTO-3
list and maintenance of half-yearly
Wing) (Review,
business statements-Stores and
Furniture – Assets under TSP & GST- Appeal &
Library – Stationery –Distribution of Thiru. Legacy)
Tapals and distribution register- K. Sathish
Gazette Publication and wide publicity –
distribution of gazette copies –
Computerization and system related
issues and its related correspondences -
computer training and its related
correspondences – Maintenance of
records and record room - all
periodicals and connected stock files.

13
 AUDIT, ARREAR AND REFUND
17. A10/A7 All matters relating to Settlement of B3 DC(Admin),
Arrears under One Time Settlement Junior STO-2
Acts – All correspondence and Assistant (Audit,
reports relating to TDS Circle -
(Audit, Arrear Arrear &
Refunds under GST Acts and
& Refund Wing) Refund) and
connected reports - All reports
relating to GST and related issues DSTO-3
including refund reports - GST Refund Thiru. (Audit,
and Refund related matters - Audit, M.Nagoormeran Arrear &
Collection and Refund (including Refund)
legacy) - Monitor the refunds issued
by/pending with proper officers,
action taken on the refund
applications forwarded to and from
CBIC, Correspondence with CBIC
authorities on refunds and other
matters relating to Audit , Arrear
and refunds.

Delegation of powers on certain functions:

The Deputy Commissioner (ST)(Administration) and the Personal Assistant to the

Joint Commissioner(ST) Chennai (East) Division are delegated to approve the files
relating on the following aspects:-

1. Files relating to sending of reminders to Sub-ordinate officers.

2. Files relating to calling of Periodical reports from the Sub-ordinate offices.

3. Files relating to approval of reminders relating to Annual Inspection Notes,

Cursory Notes, Accountant General Audit Notes and Internal Audit Notes,
Compliance reports on appeal and Court orders and Arrear Action files.

4. Files relating to communication of Gazette Publications and notifications to

sub-ordinate offices.

14
 However, it is ordered that in respect of general and important issues
arising out of the above subjects, the Deputy Commissioner (Administration) and
the Personal Assistant to Joint Commissioner shall circulate such files to the Joint
Commissioner (ST) Chennai East Division for approval.

The officers in the cadre of Deputy Commissioner, Assistant

Commissioner and State Tax Officers are instructed to maintain Logbook to
monitor the movement of files and submit the logbook to the Joint Commissioner
(ST), on the 3rd of every month for check.

The officers in the cadre of Deputy Commissioner, Assistant

Commissioner and State Tax Officers shall conduct the check of Personal
Registers and connected registers of the respective staffs attached to their wing
periodically in the due dates. If any of the staff deviates, the same should be
brought to the notice of the Joint Commissioner for appropriate action.

All the “Special” marked correspondences shall be attended within 24

Hours and all other correspondences shall be attended within three days and
submitted to the Joint Commissioner.

The State Tax Officer (Legal & Revision), State Tax Officer (Review, Appeal
and Legacy) and State Tax Officers (Audit, Arrear and Refunds), in addition to
their respective core subjects of Legal, Revision, Review, Appeal, Legacy, Audit,
Arrear and Refunds, shall also concentrate on clearing of long pending files of their
respective sections. The officers shall facilitate and help the section assistants
for quality work output. In the event of any important or urgent situation, the
officers shall directly attend the file and submit before the Joint Commissioner
for disposal.

The above order takes immediate effect and the concerned Assistants and
Junior Assistants are instructed to perform the official duties as ordered above.
The Office Manager and Personal Assistant to the Joint Commissioner is
instructed to see that the official duties are performed accordingly and the

15
connected files shall be handed over in accordance with the duty allocation now
ordered as above. Any violation in adhering to the above order will be viewed
seriously.
Sd/-.M.Ravi
Joint Commissioner (ST)
Chennai (East) Division.
To
The officials/Staff concerned
Office of the Joint Commissioner (ST),
Chennai (East) Division, Chennai-600006.

Copy to the:
1. The Deputy Commissioner (ST)(FAC), Administration, Office of the Joint
Commissioner (ST), Chennai (East) Division, Chennai-600006.
2. The Deputy Commissioner (ST), Zone-VII, Zone-VIII and Zone-IX, Chennai-
600006.
3. The Personal Assistant to JC (ST), Chennai (East) Division, Chennai-600006.
4. Notice Board of this Office.
5. A1 Stock File.
6. Spare-4

Copy submitted to:

The Commissioner of Commercial Taxes, Chepauk, Chennai-600005

16