Proper officer designation under GST: Additional Commissioners authorised to issue show cause notices; adjudication allocation clarified. All Central Tax officers up to the rank of Additional Commissioner are empowered to issue Show Cause Notices and orders under specified sub sections of Sections 73 and 74 of the CGST Act and corresponding IGST provisions; monetary limits for different officer levels are prescribed. Audit Commissionerate officers and DGGSTI may only issue Show Cause Notices, which must be adjudicated by the Executive Commissionerate where the noticee is registered. High value multi Commissionerate DGGSTI notices are to be adjudicated by an Additional Director/Additional Commissioner not on DGGSTI strength.
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Provisions expressly mentioned in the judgment/order text.
Proper officer designation under GST: Additional Commissioners authorised to issue show cause notices; adjudication allocation clarified.
All Central Tax officers up to the rank of Additional Commissioner are empowered to issue Show Cause Notices and orders under specified sub sections of Sections 73 and 74 of the CGST Act and corresponding IGST provisions; monetary limits for different officer levels are prescribed. Audit Commissionerate officers and DGGSTI may only issue Show Cause Notices, which must be adjudicated by the Executive Commissionerate where the noticee is registered. High value multi Commissionerate DGGSTI notices are to be adjudicated by an Additional Director/Additional Commissioner not on DGGSTI strength.
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