https://www.taxtmi.com/article/detailed?id=15352 The Circular designates Superintendents, Deputy/Assistant Commissioners and Additional/Joint Commissioners of Central Tax as the proper officers for issuing SCNs and adjudicating under section 74A, section 122 and Rule 142(1A), prescribes monetary bands for Central Tax and IGST/combined demands that determine adjudicatory competence, and requires subsequent statements to be allocated to the proper officer based on the highest tax amount specified (excluding penalties), with corrigenda and re allocation where subsequent demands exceed the issuing officer's monetary limit. en-us Wed, 05 Nov 2025 08:36:31 +0530 Wed, 05 Nov 2025 08:36:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15352 The Circular designates Superintendents, Deputy/Assistant Commissioners and Additional/Joint Commissioners of Central Tax as the proper officers for issuing SCNs and adjudicating under section 74A, section 122 and Rule 142(1A), prescribes monetary bands for Central Tax and IGST/combined demands that determine adjudicatory competence, and requires subsequent statements to be allocated to the proper officer based on the highest tax amount specified (excluding penalties), with corrigenda and re allocation where subsequent demands exceed the issuing officer's monetary limit. Articles Goods and Services Tax - GST Wed, 05 Nov 2025 08:36:31 +0530 https://www.taxtmi.com/article/detailed?id=15352