https://www.taxtmi.com/forum/issue?id=118564 Monetary thresholds determine which Central officers may issue show cause notices: a lower threshold applies to central tax liabilities and a higher threshold to integrated tax and combined central-plus-integrated tax, while no ceiling is specified for state tax. Where central or integrated tax demands fall within the prescribed limits, the Superintendent of Central Tax and supervisory officers may issue SCNs (including via cross-empowerment); matters falling solely under state tax or within state jurisdiction require reference to state notifications and jurisdictional provisions to identify the proper issuing officer. en-us Sat, 03 Jun 2023 20:21:12 +0530 Thu, 23 Jan 2025 15:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118564 Monetary thresholds determine which Central officers may issue show cause notices: a lower threshold applies to central tax liabilities and a higher threshold to integrated tax and combined central-plus-integrated tax, while no ceiling is specified for state tax. Where central or integrated tax demands fall within the prescribed limits, the Superintendent of Central Tax and supervisory officers may issue SCNs (including via cross-empowerment); matters falling solely under state tax or within state jurisdiction require reference to state notifications and jurisdictional provisions to identify the proper issuing officer. Discussion-Forum GST Sat, 03 Jun 2023 20:21:12 +0530 https://www.taxtmi.com/forum/issue?id=118564