https://www.taxtmi.com/article/detailed?id=13237 The article clarifies that an adjudicating authority is any authority empowered to pass orders under the CGST Act (excluding specified appellate and ruling bodies), and that adjudication proceeds from a Show Cause Notice which embodies natural justice. It explains that the Central Board can assign functions of a proper officer to officers by notification or circular, and that such assigned officers may exercise powers like issuing summons in inquiries without separate delegation by the Commissioner. en-us Sat, 21 Dec 2024 10:55:26 +0530 Sat, 21 Dec 2024 10:55:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13237 The article clarifies that an adjudicating authority is any authority empowered to pass orders under the CGST Act (excluding specified appellate and ruling bodies), and that adjudication proceeds from a Show Cause Notice which embodies natural justice. It explains that the Central Board can assign functions of a proper officer to officers by notification or circular, and that such assigned officers may exercise powers like issuing summons in inquiries without separate delegation by the Commissioner. Articles Goods and Services Tax - GST Sat, 21 Dec 2024 10:55:26 +0530 https://www.taxtmi.com/article/detailed?id=13237