Determination of unpaid tax and credit adjustments now assigned to proper officers under amended state GST circular. A new Section 74A dealing with determination of tax not paid or short paid, erroneous refunds, and wrongly availed or utilised input tax credit (for Financial Year 2024-25 onwards) has been inserted. The Commissioner amended the delegation in Circular No. 5/2023 by inserting an entry for Section 74A as Sl. No. 5A in TABLE-1, thereby assigning functions under Section 74A to departmental officers; the amendment takes effect immediately.
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Provisions expressly mentioned in the judgment/order text.
Determination of unpaid tax and credit adjustments now assigned to proper officers under amended state GST circular.
A new Section 74A dealing with determination of tax not paid or short paid, erroneous refunds, and wrongly availed or utilised input tax credit (for Financial Year 2024-25 onwards) has been inserted. The Commissioner amended the delegation in Circular No. 5/2023 by inserting an entry for Section 74A as Sl. No. 5A in TABLE-1, thereby assigning functions under Section 74A to departmental officers; the amendment takes effect immediately.
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