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of The tax authority assigns specific officer designations as proper officers for Sections 74A, 75(2), 122 of the CGST Act and Rule 142(1A), setting hierarchical monetary limits for issuance of show-cause notices and orders (Superintendent, Deputy/Assistant Commissioner, Additional/Joint Commissioner) and clarifies aggregation rules where central and integrated tax/penalty demands combine. Procedures for statements after notices, corrigenda when subsequent demands exceed original officer limits, and that the adjudicating officer for matters remitted by appellate fora under Section 75(2) is the original adjudicating authority are prescribed; authorities are directed to publicize the circular and report implementation difficulties.
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