Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
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.
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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