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<h1>CBEC circular sets monetary limits for GST officers issuing show cause notices under sections 73 and 74</h1> The Central Board of Excise and Customs issued a circular establishing proper officers and monetary limits for issuing show cause notices and orders under sections 73 and 74 of the Central Goods and Services Tax Act, 2017. The circular empowers Superintendents of Central Tax to issue notices under section 74, establishes monetary limits for different officer ranks (Superintendent up to Rs. 10 lakhs central tax/Rs. 20 lakhs integrated tax, Deputy/Assistant Commissioner up to Rs. 1 crore/Rs. 2 crores, Additional/Joint Commissioner above these limits), and provides specific adjudication procedures for cases involving multiple jurisdictions, particularly for notices issued by audit commissionerates and the Directorate General of GST Intelligence.