https://www.taxtmi.com/notifications?id=146423 GST cases requiring a show-cause notice for detected unpaid, short-paid or erroneously refunded tax, or wrongly availed or utilised input tax credit exceeding the prescribed annual threshold, must be transferred with the draft notice to the concerned Additional Commissioner for adjudication. The Additional Commissioner handles rectification, while the originating Proper Officer resumes recovery, appeals and refunds after adjudication. Pending cases, including multi-year matters meeting the threshold in any year, are transferred under the prescribed process. Voluntary pre-notice payments and already adjudicated cases remain with the investigating or Proper Officer for closure and follow-up action. en-us Fri, 04 Apr 2025 00:00:00 +0530 Thu, 30 Jul 2026 15:15:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146423 GST cases requiring a show-cause notice for detected unpaid, short-paid or erroneously refunded tax, or wrongly availed or utilised input tax credit exceeding the prescribed annual threshold, must be transferred with the draft notice to the concerned Additional Commissioner for adjudication. The Additional Commissioner handles rectification, while the originating Proper Officer resumes recovery, appeals and refunds after adjudication. Pending cases, including multi-year matters meeting the threshold in any year, are transferred under the prescribed process. Voluntary pre-notice payments and already adjudicated cases remain with the investigating or Proper Officer for closure and follow-up action. Notifications GST - States Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146423