https://www.taxtmi.com/article/detailed?id=15777 The circular designates Additional/Joint Commissioner, Deputy/Assistant Commissioner, and Superintendent of Central Tax as proper officers for exercising powers under Section 74A, Section 122 and Rule 142(1A), and prescribes monetary thresholds allocating competence by office: Superintendent (up to Rs.10 lakh CGST / Rs.20 lakh IGST or combined), Deputy/Assistant Commissioner (above Rs.10 lakh up to Rs.1 crore CGST / above Rs.20 lakh up to Rs.2 crore IGST or combined), and Additional/Joint Commissioner (above those amounts, no upper limit); jurisdiction is based on combined CGST and IGST amounts excluding penalties, with escalation rules where subsequent demands exceed initial competence. en-us Thu, 29 Jan 2026 09:54:03 +0530 Thu, 29 Jan 2026 09:54:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15777 The circular designates Additional/Joint Commissioner, Deputy/Assistant Commissioner, and Superintendent of Central Tax as proper officers for exercising powers under Section 74A, Section 122 and Rule 142(1A), and prescribes monetary thresholds allocating competence by office: Superintendent (up to Rs.10 lakh CGST / Rs.20 lakh IGST or combined), Deputy/Assistant Commissioner (above Rs.10 lakh up to Rs.1 crore CGST / above Rs.20 lakh up to Rs.2 crore IGST or combined), and Additional/Joint Commissioner (above those amounts, no upper limit); jurisdiction is based on combined CGST and IGST amounts excluding penalties, with escalation rules where subsequent demands exceed initial competence. Articles Goods and Services Tax - GST Thu, 29 Jan 2026 09:54:03 +0530 https://www.taxtmi.com/article/detailed?id=15777