Deputy, Assistant Commissioners and Superintendents Empowered to Issue Notices Under Sections 73 and 74 of CGST Act, 2017.

The Deputy or Assistant Commissioner of Central Tax and the Superintendent of Central Tax are designated as Proper Officers under Sections 73 and 74 of the CGST Act, 2017, with authority to issue show cause notices and orders. Monetary limits for these officers vary, with Superintendents handling cases up to Rs. 10 lakhs, Deputy or Assistant Commissioners up to Rs. 1 crore, and Additional or Joint Commissioners without limit. Show cause notices on similar issues are adjudicated by the authority handling the highest tax amount. Specific rules apply for notices involving multiple jurisdictions, with extended deadlines for certain fiscal years.