Proper officers and monetary limits defined for issuing and adjudicating GST show cause notices and orders. Superintendents of Central Tax are empowered to issue show cause notices and pass orders under specified sub sections of Section 74; officers up to Additional/Joint Commissioner are assigned as proper officers for issuance of show cause notices and orders under specified sub sections of Sections 73 and 74 of the CGST Act, with corresponding application to the IGST Act. Monetary limits are prescribed for each officer grade for central tax, integrated tax and combined amounts. Audit Commissionerates and DGGSTI may only issue notices; adjudication is by the competent Executive Commissionerate officer, with special arrangements for multi jurisdictional and high value 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 officers and monetary limits defined for issuing and adjudicating GST show cause notices and orders.
Superintendents of Central Tax are empowered to issue show cause notices and pass orders under specified sub sections of Section 74; officers up to Additional/Joint Commissioner are assigned as proper officers for issuance of show cause notices and orders under specified sub sections of Sections 73 and 74 of the CGST Act, with corresponding application to the IGST Act. Monetary limits are prescribed for each officer grade for central tax, integrated tax and combined amounts. Audit Commissionerates and DGGSTI may only issue notices; adjudication is by the competent Executive Commissionerate officer, with special arrangements for multi jurisdictional and high value cases.
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