Proper officer jurisdiction for GST show cause notices: monetary thresholds set and DGGI notices routed to designated adjudicators. Superintendents, Deputy/Assistant Commissioners and Additional/Joint Commissioners of Central Tax are respectively assigned monetary limits as proper officers to issue show cause notices and pass orders under Sections 73 and 74 of the CGST Act and corresponding IGST matters; Superintendents are newly empowered under Section 74. Audit Commissionerate and DGGI officers may issue notices only; adjudication of DGGI notices is to be by the executive Commissionerate or by specified Additional/Joint Commissioners with All India jurisdiction where multiple jurisdictions are involved, with criteria for selection and provisions for corrigendum for transitional cases.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Proper officer jurisdiction for GST show cause notices: monetary thresholds set and DGGI notices routed to designated adjudicators.
Superintendents, Deputy/Assistant Commissioners and Additional/Joint Commissioners of Central Tax are respectively assigned monetary limits as proper officers to issue show cause notices and pass orders under Sections 73 and 74 of the CGST Act and corresponding IGST matters; Superintendents are newly empowered under Section 74. Audit Commissionerate and DGGI officers may issue notices only; adjudication of DGGI notices is to be by the executive Commissionerate or by specified Additional/Joint Commissioners with All India jurisdiction where multiple jurisdictions are involved, with criteria for selection and provisions for corrigendum for transitional cases.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
