Pecuniary jurisdiction revised: lower-tier officers handle smaller turnovers; higher-tier officers handle larger turnovers for GST assessments. The order revises pecuniary jurisdiction: Assistant Commissioner of State Tax will have jurisdiction to issue show-cause notices and assessment orders for taxable persons within the lower turnover bracket in the State, while Joint/Deputy Commissioner of State Tax will have jurisdiction for taxable persons in the higher turnover bracket, for purposes of assessment and determination of tax under sections 73 and 74; the order supersedes the prior office order.
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The order revises pecuniary jurisdiction: Assistant Commissioner of State Tax will have jurisdiction to issue show-cause notices and assessment orders for taxable persons within the lower turnover bracket in the State, while Joint/Deputy Commissioner of State Tax will have jurisdiction for taxable persons in the higher turnover bracket, for purposes of assessment and determination of tax under sections 73 and 74; the order supersedes the prior office order.
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