https://www.taxtmi.com/circulars?id=56869 Superintendents of Central Tax are empowered to issue show cause notices and pass orders under specified sub sections of Section 74; officers up to Additional/Joint Commissioner are assigned as proper officers for issuance of show cause notices and orders under specified sub sections of Sections 73 and 74 of the CGST Act, with corresponding application to the IGST Act. Monetary limits are prescribed for each officer grade for central tax, integrated tax and combined amounts. Audit Commissionerates and DGGSTI may only issue notices; adjudication is by the competent Executive Commissionerate officer, with special arrangements for multi jurisdictional and high value cases. en-us Wed, 14 Feb 2018 00:00:00 +0530 Fri, 23 Mar 2018 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56869 Superintendents of Central Tax are empowered to issue show cause notices and pass orders under specified sub sections of Section 74; officers up to Additional/Joint Commissioner are assigned as proper officers for issuance of show cause notices and orders under specified sub sections of Sections 73 and 74 of the CGST Act, with corresponding application to the IGST Act. Monetary limits are prescribed for each officer grade for central tax, integrated tax and combined amounts. Audit Commissionerates and DGGSTI may only issue notices; adjudication is by the competent Executive Commissionerate officer, with special arrangements for multi jurisdictional and high value cases. Circulars GST - States Wed, 14 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56869