Monetary limit to adjudicate the case

[Sudhir Kumar]

Any notification for monetary limit of adjudication only for penalty?

[Sadanand Bulbule]

Dear Sir 

There is no any notification as far as adjudication of " penalty" is concerned. 

[Padmanathan KV]

Can you please elaborate the query? Penalty under which provision?

[Shilpi Jain]

Is the SCN only for penalty?

[Sudhir Kumar]

Is there notification for monetary limit for penalty only on 122(1)(vii) and 122(1)(ii) fake invoice case.

What is the monetary limit for deciding adjudicating authority for penalty equal to tax amount 

1. IGST 15 LAKH

2.CGST 15 LAKH + SGST 15 LAKH

[Sudhir Kumar]

SCN is only for penalty in the matter of issuing fake invoice without actual supply of goods.

[KASTURI SETHI]

Monetary limit for adjudication involves  amount of duty/tax. The same position was in vogue in pre-GST era. All the circulars whether pertaining to GST regime or pre-GST era contain instructions regarding  monetary limit of tax/duty only.

AI Summary

Monetary limits for adjudication determine jurisdiction in GST penalty cases, based on tax amount not standalone penalty quantum. Monetary limits for adjudication under GST are determined by the amount of duty/tax involved, not by the penalty amount alone. There is no separate notification prescribing monetary thresholds solely for penalty adjudication; administrative practice follows pre GST circulars and applies tax/duty based thresholds when fixing the appropriate adjudicating authority, including in fake invoice penalty show cause notices.