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

Monetary limit for adjudicating authority: verify state notifications; absence permits officers to adjudicate regardless of amount.
Delegated monetary limits for GST adjudication depend on state Commissioner notifications; where no monetary limit is fixed any properly empowered state tax officer may pass orders irrespective of amount, but practitioners should verify the specific state notification and consider defending the case on merits.