{"id":74259,"date":"2025-10-29T18:27:41","date_gmt":"2025-10-29T12:57:41","guid":{"rendered":""},"modified":"2025-10-29T18:27:41","modified_gmt":"2025-10-29T12:57:41","slug":"tax-authority-fixes-officer-designations-and-monetary-limits-for-issuing-show-cause-notices-orders-under-sections-74a-75-2-122-rule-142-1a","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74259","title":{"rendered":"Tax authority fixes officer designations and monetary limits for issuing show-cause notices\/orders under Sections 74A, 75(2), 122; Rule 142(1A)."},"content":{"rendered":"<p>Tax authority fixes officer designations and monetary limits for issuing show-cause notices\/orders under Sections 74A, 75(2), 122; Rule 142(1A).<br \/>Circulars<br \/>GST<br \/>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 <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=93668\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax authority fixes officer designations and monetary limits for issuing show-cause notices\/orders under Sections 74A, 75(2), 122; Rule 142(1A).CircularsGSTThe tax authority assigns specific officer designations as proper officers for Sections 74A, 75(2),<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74259","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74259","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74259"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74259\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74259"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74259"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74259"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}