https://www.taxtmi.com/circulars?id=71209 Inspection-based adjudication under Section 67 of the TNGST Act, 2017 is allocated according to the revenue effect in the show-cause notice. Cases exceeding Rs. five crore are assigned to an Assistant Commissioner (State Tax), while cases up to Rs. five crore are assigned to a State Tax Officer. For multi-year inspections, where any one financial year exceeds Rs. five crore, all years must be transferred together to an Assistant Commissioner; otherwise, the case is transferred to a State Tax Officer. en-us Sat, 27 May 2023 00:00:00 +0530 Tue, 08 Sep 2026 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71209 Inspection-based adjudication under Section 67 of the TNGST Act, 2017 is allocated according to the revenue effect in the show-cause notice. Cases exceeding Rs. five crore are assigned to an Assistant Commissioner (State Tax), while cases up to Rs. five crore are assigned to a State Tax Officer. For multi-year inspections, where any one financial year exceeds Rs. five crore, all years must be transferred together to an Assistant Commissioner; otherwise, the case is transferred to a State Tax Officer. Circulars GST - States Sat, 27 May 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71209