Monetary limit to adjudicate the case

[Sudhir Kumar]

Any notification for monetary limit of adjudication only for penalty?

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.