Tax authority fixes officer designations and monetary limits for issuing show-cause notices/orders under Sections 74A, 75(2), 122; Rule 142(1A).
Circulars
GST
The tax authority assigns specific officer designations as proper officers for Sections 74A, 75(2), 122 of the CGST Act and Rule 142(1A), setting hierarchical monetary limits for issuance of show-cause notices and orders (Superintendent, Deputy/Assistant Commissioner, Additional/Joint Commissioner) and clarifies aggregation rules
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