https://www.taxtmi.com/article/detailed?id=15793 The Board assigns proper officers-Additional/Joint Commissioner, Deputy/Assistant Commissioner and Superintendent of Central Tax-to exercise powers for the tax-determination mechanism, penalty-only proceedings and pre-SCN consultation, and establishes value-tiered monetary thresholds for competence based on the combined central and integrated tax amount, excludes penalties from computation, requires escalation and corrigenda where later statements raise demands above original competence, and designates the original adjudicating authority for re-determination when fraud allegations fail. en-us Sun, 01 Feb 2026 17:45:45 +0530 Mon, 02 Feb 2026 15:43:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15793 The Board assigns proper officers-Additional/Joint Commissioner, Deputy/Assistant Commissioner and Superintendent of Central Tax-to exercise powers for the tax-determination mechanism, penalty-only proceedings and pre-SCN consultation, and establishes value-tiered monetary thresholds for competence based on the combined central and integrated tax amount, excludes penalties from computation, requires escalation and corrigenda where later statements raise demands above original competence, and designates the original adjudicating authority for re-determination when fraud allegations fail. Articles Goods and Services Tax - GST Sun, 01 Feb 2026 17:45:45 +0530 https://www.taxtmi.com/article/detailed?id=15793