GST

Notice issued by an officer without power

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Find

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

Circular 31/05/2018-GST; Sec 75, CGST Act 2017

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.

Close

  1. Note the amount and the officer's designation.
  2. Check the monetary limits under the relevant circular or state order.
  3. Raise lack of jurisdiction in DRC-06.
  4. Reply on merits too.

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