https://www.taxtmi.com/manuals?id=7644 Designation of Proper Officer under Sections 73 and 74 of the CGST Act and the IGST Act assigns show cause and adjudication powers to Central Tax officers up to Additional/Joint Commissioner, with prescribed monetary competence tiers. Similar issues within a Commissionerate are to be adjudicated by the authority competent for the highest tax amount. DGGI and audit formations may issue notices but adjudication is by the Executive Commissionerate of registration or by designated Additional/Joint Commissioners with all India jurisdiction for multi Commissionerate matters. A notification extends the time limit for issuance of orders under Section 73(9) for specified tax periods, excluding cases of fraud or willful suppression. en-us Tue, 25 Feb 2025 15:06:00 +0530 Tue, 04 Mar 2025 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7644 Designation of Proper Officer under Sections 73 and 74 of the CGST Act and the IGST Act assigns show cause and adjudication powers to Central Tax officers up to Additional/Joint Commissioner, with prescribed monetary competence tiers. Similar issues within a Commissionerate are to be adjudicated by the authority competent for the highest tax amount. DGGI and audit formations may issue notices but adjudication is by the Executive Commissionerate of registration or by designated Additional/Joint Commissioners with all India jurisdiction for multi Commissionerate matters. A notification extends the time limit for issuance of orders under Section 73(9) for specified tax periods, excluding cases of fraud or willful suppression. Manuals GST Tue, 25 Feb 2025 15:06:00 +0530 https://www.taxtmi.com/manuals?id=7644