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<h1>Kerala GST Circular Sets Monetary Limits for Show Cause Notices and Adjudications u/ss 73 and 74.</h1> The circular from the Kerala State Goods and Services Tax Department establishes pecuniary limits for issuing show cause notices and adjudication orders under the KSGST, CGST, and IGST Acts. For Section 73, Deputy or Assistant State Tax Officers can handle cases up to two lakhs, Assistant Commissioners up to fifty lakhs, Deputy Commissioners up to five crores, and Joint Commissioners have no limit. For Section 74, Assistant Commissioners handle up to fifty lakhs, Deputy Commissioners up to five crores, and Joint Commissioners have no limit. Multiple notices for the same taxpayer will be adjudicated by the authority handling the highest value notice. The circular takes effect on January 10, 2023.