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of <h1>Central Tax officers designated for Sections 74A, 75(2), 122 and Rule 142(1A) with hierarchical monetary limits and procedures</h1> The circular assigns designated Central Tax officers as proper officers for Sections 74A, 75(2), 122 of the CGST Act and Rule 142(1A), specifies hierarchical monetary limits for issuing show-cause notices and passing orders (separate and combined limits for Central and Integrated Tax) by Superintendent, Deputy/Assistant Commissioner, and Additional/Joint Commissioner, and clarifies determination of proper officer where notices cover multiple periods or combined tax/penalty amounts, corrigendum procedure when statements exceed limits, treatment of audit commissionerate cases, and that where an appellate body disallows a Section 74 notice the original adjudicating officer will determine tax under Section 73; recipients are asked to publicize and report implementation difficulties.
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