Monetary Limit for adjudicting authority

[THYAGARAJAN KALYANASUNDARAM]

Dear experts,

One of my clients has received an order under section 73 of GST Act from the Dy. State Tax Officer for excess availment of Input Tax Credit to the tune of Rs.2.80 Crores.

My question is whether this assessing officer has the jurisdiction to pass an order? if yes what is the monetary limit given to the Dy. State Tax Officer under the state government.

Thanks in advance.

AI Summary

Deputy State Tax Officer's Jurisdiction Questioned Over Rs. 2.80 Crore Input Tax Credit Order Under GST Act Section 73 A client received an order under section 73 of the GST Act from the Deputy State Tax Officer for excess Input Tax Credit of Rs. 2.80 Crores. The query concerns whether the officer has jurisdiction to pass such an order and the monetary limits for the officer under state law. Responses indicate that monetary limits vary by state, with no limit in Odisha, and suggest checking state-specific notifications. The client later confirmed that in Tamil Nadu, no monetary limit is set, allowing officers to pass orders regardless of the amount involved.