Demand order of CGST Tax amount 22 lakh and SGST tax is 22 lakh for 4 years together where in 1 year demand of tax is than 10 lakh. The said consolidated order is passed by Dy. Commissioner CGST.
Summary of demand order in form DRC-07 for all the years together is issued by superintendent CGST.
Query other than bunching of SCN and demand order
1. Can Superintendent or officer than the officer who have passed Demand order issue summary order in DRC-07 or the officer who have passed the demand order shall issue summary Order
2. Can Superintendent issue summary of demand order where amount of tax in each head is more than 10 lakh (Circular 31)
Superintendent's Authority to Issue DRC-07 Summary When Original Demand Order Was Passed by Deputy Commissioner The discussion concerns whether a Superintendent can issue a summary of demand order (DRC-07) when the original demand order was passed by a Deputy Commissioner. Respondents generally agree that while technically the summary should be issued by the same officer who passed the demand order, the proceedings would likely not be invalidated if a subordinate officer issues the summary. They note that higher authorities can exercise powers of lower authorities but not vice versa, and that no prejudice is caused to the taxpayer in this situation. The discussion also addresses monetary limits prescribed in Circular 31 regarding a Superintendent's authority to issue summary orders. (AI Summary)
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