https://www.taxtmi.com/article/detailed?id=12381 Superintendents are assigned specific GST functions by Board circulars but their power to issue show cause notices and pass orders under sections 73 and 74 is subject to prescribed monetary limits: a central-tax ceiling for Superintendent competence and a separate integrated-tax ceiling. A High Court matter considered an order disallowing input tax credit that exceeded the central-tax ceiling and treated that order as beyond the Superintendent's jurisdiction; the Revenue conceded the excess. The circulars cited do not specify the position as regards state GST demands. en-us Fri, 01 Mar 2024 11:57:49 +0530 Fri, 01 Mar 2024 11:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12381 Superintendents are assigned specific GST functions by Board circulars but their power to issue show cause notices and pass orders under sections 73 and 74 is subject to prescribed monetary limits: a central-tax ceiling for Superintendent competence and a separate integrated-tax ceiling. A High Court matter considered an order disallowing input tax credit that exceeded the central-tax ceiling and treated that order as beyond the Superintendent's jurisdiction; the Revenue conceded the excess. The circulars cited do not specify the position as regards state GST demands. Articles Goods and Services Tax - GST Fri, 01 Mar 2024 11:57:49 +0530 https://www.taxtmi.com/article/detailed?id=12381