Pecuniary limits for adjudication under section 74A set, assigning officer-wise authority for GST notices and orders. Implementation of Section 74A prescribes officer-wise pecuniary limits for issuance of show cause notices and adjudication orders where tax is not paid, short-paid, erroneously refunded or input tax credit wrongly availed or utilised, excluding penalty and interest from the monetary calculation; cross-references are amended to incorporate the new sub clauses and the circular is effective immediately.
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.
Pecuniary limits for adjudication under section 74A set, assigning officer-wise authority for GST notices and orders.
Implementation of Section 74A prescribes officer-wise pecuniary limits for issuance of show cause notices and adjudication orders where tax is not paid, short-paid, erroneously refunded or input tax credit wrongly availed or utilised, excluding penalty and interest from the monetary calculation; cross-references are amended to incorporate the new sub clauses and the circular is effective immediately.
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