https://www.taxtmi.com/article/detailed?id=16008 Circular No. 254 designates which officers constitute the proper officer for issuing show cause notices, pre SCN communications, adjudicating tax liabilities and imposing penalties under Section 74A, Section 75(2), Section 122, and Rule 142(1A). It ties authority to formal delegation by the Commissioner or the Board, prescribes monetary limits for jurisdictional allocation, requires aggregation of CGST and IGST for determining competent authority, and provides that jurisdiction for consolidated proceedings covering multiple periods is fixed by the highest demand in any single period. en-us Thu, 12 Mar 2026 08:34:59 +0530 Thu, 12 Mar 2026 08:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16008 Circular No. 254 designates which officers constitute the proper officer for issuing show cause notices, pre SCN communications, adjudicating tax liabilities and imposing penalties under Section 74A, Section 75(2), Section 122, and Rule 142(1A). It ties authority to formal delegation by the Commissioner or the Board, prescribes monetary limits for jurisdictional allocation, requires aggregation of CGST and IGST for determining competent authority, and provides that jurisdiction for consolidated proceedings covering multiple periods is fixed by the highest demand in any single period. Articles Goods and Services Tax - GST Thu, 12 Mar 2026 08:34:59 +0530 https://www.taxtmi.com/article/detailed?id=16008