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of <h1>Ministry of Finance Clarifies DGAE Officers' Authority to Issue Show-Cause Notices and Adjudication Roles.</h1> The circular issued by the Ministry of Finance, Department of Revenue, prescribes the competency of officers from the Directorate General of Anti-Evasion (DGAE) to issue show-cause notices (SCNs) in cases they investigate. It specifies that the Director General or Additional Director General can issue SCNs, with adjudication by a Commissioner. A Deputy Director can issue SCNs, adjudicated by an Additional or Deputy Commissioner, while an Assistant Director can issue SCNs, adjudicated by an Assistant Commissioner. The document also refers to previous circulars for adjudication competency and instructs that trade and field formations be informed accordingly.
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