Proper officer assignment expanded: Superintendents authorised to issue show cause notices under recovery provisions and monetary tiers set. Superintendents of Central Tax are empowered to issue show cause notices and orders under specified sub sections of sections 73 and 74 of the CGST Act; officers up to Additional/Joint Commissioner are designated as proper officers for issuance of such notices and orders, with corresponding application to the IGST Act. Monetary limits for issuance and adjudication are prescribed for Superintendent, Deputy/Assistant Commissioner and Additional/Joint Commissioner levels. Audit Commissionerates and DGGSTI may only issue show cause notices, which must be adjudicated by the Competent Central Tax officer of the Executive Commissionerate where the notice is registered, with special adjudication rules for multi jurisdictional and high value DGGSTI 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 assignment expanded: Superintendents authorised to issue show cause notices under recovery provisions and monetary tiers set.
Superintendents of Central Tax are empowered to issue show cause notices and orders under specified sub sections of sections 73 and 74 of the CGST Act; officers up to Additional/Joint Commissioner are designated as proper officers for issuance of such notices and orders, with corresponding application to the IGST Act. Monetary limits for issuance and adjudication are prescribed for Superintendent, Deputy/Assistant Commissioner and Additional/Joint Commissioner levels. Audit Commissionerates and DGGSTI may only issue show cause notices, which must be adjudicated by the Competent Central Tax officer of the Executive Commissionerate where the notice is registered, with special adjudication rules for multi jurisdictional and high value DGGSTI cases.
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