GST
Notice issued by an officer without power
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Facts
CBIC Circular 31/05/2018-GST sets monetary limits for central tax officers to issue notices and orders. Higher amounts go to more senior officers.
Provisions and law
- Circular 31/05/2018-GSTMonetary limits of central tax officers for notices and orders under Sec 73 and 74
- Sec 75, CGST Act 2017General rules for demand: hearing, adjournments, order within the notice, time limits
Analysis
Under that circular, a Superintendent handles smaller amounts, and Additional or Joint Commissioners handle the largest. State officers have their own orders. If the notice is beyond the officer's limit, raise it as a ground.
Conclusion
- Note the amount and the officer's designation.
- Check the monetary limits under the relevant circular or state order.
- Raise lack of jurisdiction in DRC-06.
- Reply on merits too.
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