https://www.taxtmi.com/article/detailed?id=10330 Recovery of unpaid GST requires issuance and adjudication of show cause notices and orders by the designated proper officer. The proper officer is the Commissioner or a central tax officer assigned by the Commissioner; the Board has delegated issuance and adjudication functions with monetary jurisdictional limits to officers of various ranks. Audit and intelligence officers may issue show cause notices but such notices are generally adjudicated by the competent executive commissionerate where the noticee is registered; cross-commissionerate and multi-notice cases are allocated to specified adjudicating officers or may be referred for appointment of a common adjudicating authority. en-us Sat, 26 Mar 2022 09:02:30 +0530 Sat, 26 Mar 2022 09:02:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10330 Recovery of unpaid GST requires issuance and adjudication of show cause notices and orders by the designated proper officer. The proper officer is the Commissioner or a central tax officer assigned by the Commissioner; the Board has delegated issuance and adjudication functions with monetary jurisdictional limits to officers of various ranks. Audit and intelligence officers may issue show cause notices but such notices are generally adjudicated by the competent executive commissionerate where the noticee is registered; cross-commissionerate and multi-notice cases are allocated to specified adjudicating officers or may be referred for appointment of a common adjudicating authority. Articles Goods and Services Tax - GST Sat, 26 Mar 2022 09:02:30 +0530 https://www.taxtmi.com/article/detailed?id=10330