TaxTMI 
TaxTMI 
Demand order and Summary of demand order by two different officers
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....emand order and Summary of demand order by two different officers<br> Query (Issue) Started By: - SHARAD ANADA Dated:- 28-3-2025 Last Reply Date:- 2-4-2025 Goods and Services Tax - GST<br>Got 5 Replies<br>GST<br>Demand order of CGST Tax amount 22 lakh and SGST tax is 22 lakh for 4 years together where in 1 year demand of tax is than 10 lakh. The said consolidated order is passed by Dy. Commissione....
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....r CGST. Summary of demand order in form DRC-07 for all the years together is issued by superintendent CGST. Query other than bunching of SCN and demand order 1. Can Superintendent or officer than the officer who have passed Demand order issue summary order in DRC-07 or the officer who have passed the demand order shall issue summary Order 2. Can Superintendent issue summary of demand order whe....
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....re amount of tax in each head is more than 10 lakh (Circular 31) Reply By Asha Latha: The Reply: 1. As per Rule 142(5), there is no requirement for uploading DRC-07 by proper officer. The requirement is only for uploading a summary of the SCN in DRC-01. A strict reading of the provision does not require the person who passed the order to upload it. 2. Superintendent cannot issue summary order b....
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....eyond the monetary limits prescribed under Circular 31. However, if the order is uploaded on directions of his higher officials, the superintendent can upload as discussed in answer to question no.1 Reply By Sadanand Bulbule: The Reply: I endorse the reply. Reply By Padmanathan KV: The Reply: When the Order in original has been passed by the Authority who has jurisdiction, what prejudice is ca....
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....used to the tax payer when summary of demand is issues by a subordinate authority? I dont think the Court will strike down the entire proceedings as illegal because of the procedure followed here. Reply By Sadanand Bulbule: The Reply: I welcome the reply of Sri. Padmanathan. Reply By KASTURI SETHI: The Reply: Higher Authority can use the power of lower authority and lower authority cannot use ....
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....the power of higher authority. Hence no possibility of any benefit/relief on the ground of jurisdiction. I also concur with the views of the experts.<br> Discussion Forum - Knowledge Sharing ....