{"id":6566,"date":"2025-10-30T17:19:12","date_gmt":"2025-10-30T11:49:12","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=6566"},"modified":"2025-10-30T17:19:12","modified_gmt":"2025-10-30T11:49:12","slug":"cbic-defines-officer-jurisdiction-and-monetary-limits-for-scns-and-orders-under-cgst-act","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/cbic-defines-officer-jurisdiction-and-monetary-limits-for-scns-and-orders-under-cgst-act","title":{"rendered":"CBIC Defines Officer Jurisdiction and Monetary Limits for SCNs and Orders Under CGST Act"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Circular%20No.%20254%2F11%2F2025-GST&amp;itemType=AP\">Circular No. 254\/11\/2025-GST<\/a>, Dated 27-10-2025<\/p>\n<h2 data-start=\"180\" data-end=\"197\">1. Background<\/h2>\n<p data-start=\"198\" data-end=\"642\">The <strong data-start=\"202\" data-end=\"256\">Central Board of Indirect Taxes and Customs (CBIC)<\/strong> has issued a <strong data-start=\"270\" data-end=\"282\">circular<\/strong> assigning <strong data-start=\"293\" data-end=\"312\">proper officers<\/strong> to discharge functions under key provisions of the <strong data-start=\"364\" data-end=\"415\">Central Goods and Services Tax (CGST) Act, 2017<\/strong>, and the <strong data-start=\"425\" data-end=\"445\">CGST Rules, 2017<\/strong>.<\/p>\n<p data-start=\"198\" data-end=\"642\">The circular also extends its applicability to the <strong data-start=\"500\" data-end=\"544\">Integrated Goods and Services Tax (IGST)<\/strong>, ensuring <strong data-start=\"555\" data-end=\"581\">uniform implementation<\/strong> and <strong data-start=\"586\" data-end=\"616\">administrative consistency<\/strong> across the tax framework.<\/p>\n<h2 data-start=\"649\" data-end=\"680\">2. Legal Provisions Covered<\/h2>\n<p data-start=\"681\" data-end=\"798\">The circular specifies the officer hierarchy and jurisdiction for exercising powers under the following provisions:<\/p>\n<ul>\n<li data-start=\"802\" data-end=\"910\"><strong data-start=\"802\" data-end=\"817\">Section 74A<\/strong> \u2013 Determination of tax not paid or short-paid for reasons other than fraud or suppression.<\/li>\n<li data-start=\"913\" data-end=\"1019\"><strong data-start=\"913\" data-end=\"930\">Section 75(2)<\/strong> \u2013 Continuation of adjudication by the same officer in case of remand or rectification.<\/li>\n<li data-start=\"1022\" data-end=\"1083\"><strong data-start=\"1022\" data-end=\"1037\">Section 122<\/strong> \u2013 Levy of penalties for specified offences.<\/li>\n<li data-start=\"1086\" data-end=\"1214\"><strong data-start=\"1086\" data-end=\"1102\">Rule 142(1A)<\/strong> \u2013 Communication of details of tax, interest, and penalty before issuance of a notice under Sections 73 or 74.<\/li>\n<\/ul>\n<p data-start=\"1216\" data-end=\"1353\">These designations are aimed at <strong data-start=\"1248\" data-end=\"1277\">streamlining adjudication<\/strong>, <strong data-start=\"1279\" data-end=\"1306\">ensuring accountability<\/strong>, and <strong data-start=\"1312\" data-end=\"1352\">avoiding duplication of jurisdiction<\/strong>.<\/p>\n<h2 data-start=\"2340\" data-end=\"2393\">3. Continuity of Adjudication under Section 75(2)<\/h2>\n<p data-start=\"2394\" data-end=\"2464\">The circular reaffirms that under <strong data-start=\"2428\" data-end=\"2445\">Section 75(2)<\/strong> of the CGST Act:<\/p>\n<ul data-start=\"2465\" data-end=\"2708\">\n<li data-start=\"2465\" data-end=\"2708\">\n<p data-start=\"2467\" data-end=\"2708\">The <strong data-start=\"2471\" data-end=\"2487\">same officer<\/strong> who conducted the <strong data-start=\"2506\" data-end=\"2531\">original adjudication<\/strong> will continue to act as the <strong data-start=\"2560\" data-end=\"2578\">proper officer<\/strong> for any subsequent proceedings related to that case.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2467\" data-end=\"2708\">This ensures procedural continuity and reduces administrative duplication.<\/p>\n<h2 data-start=\"2715\" data-end=\"2773\">4. Clarifications on Issuance of Subsequent Statements<\/h2>\n<p data-start=\"2774\" data-end=\"2888\">To maintain procedural clarity under <strong data-start=\"2811\" data-end=\"2839\">Sections 73, 74, and 74A<\/strong>, the circular provides the following guidance:<\/p>\n<ul>\n<li data-start=\"2891\" data-end=\"2987\">Jurisdiction will be determined <strong data-start=\"2923\" data-end=\"2959\">based on the tax amount demanded<\/strong>, <strong data-start=\"2961\" data-end=\"2984\">excluding penalties<\/strong>.<\/li>\n<li data-start=\"2990\" data-end=\"3148\">If the demand amount exceeds the monetary limit prescribed for an officer, the case must be <strong data-start=\"3082\" data-end=\"3119\">transferred to a higher authority<\/strong> through a <strong data-start=\"3130\" data-end=\"3145\">corrigendum<\/strong>.<\/li>\n<li data-start=\"3151\" data-end=\"3326\">In cases where the <strong data-start=\"3170\" data-end=\"3200\">original show cause notice<\/strong> was issued by an <strong data-start=\"3218\" data-end=\"3243\">Audit Commissionerate<\/strong>, the <strong data-start=\"3249\" data-end=\"3290\">jurisdictional officer of the noticee<\/strong> will issue subsequent statements.<\/li>\n<li data-start=\"3329\" data-end=\"3439\">However, such cases will continue to remain <strong data-start=\"3373\" data-end=\"3422\">answerable to the same adjudicating authority<\/strong> for consistency.<\/li>\n<\/ul>\n<h2 data-start=\"3446\" data-end=\"3473\">5. Objective and Impact<\/h2>\n<p data-start=\"3474\" data-end=\"3498\">This circular aims to:<\/p>\n<ul>\n<li data-start=\"3501\" data-end=\"3571\">Ensure <strong data-start=\"3508\" data-end=\"3543\">clarity in officer jurisdiction<\/strong> under CGST and IGST laws,<\/li>\n<li data-start=\"3574\" data-end=\"3631\">Promote <strong data-start=\"3582\" data-end=\"3612\">efficiency and consistency<\/strong> in adjudication,<\/li>\n<li data-start=\"3634\" data-end=\"3693\">Avoid jurisdictional overlap or procedural confusion, and<\/li>\n<li data-start=\"3696\" data-end=\"3772\">Strengthen the overall <strong data-start=\"3719\" data-end=\"3759\">compliance and enforcement framework<\/strong> under GST.<\/li>\n<\/ul>\n<h2 data-start=\"3779\" data-end=\"3796\">6. Conclusion<\/h2>\n<p data-start=\"3797\" data-end=\"4199\" data-is-last-node=\"\" data-is-only-node=\"\">Through this circular, the <strong data-start=\"3824\" data-end=\"3832\">CBIC<\/strong> has standardised the designation of <strong data-start=\"3869\" data-end=\"3888\">proper officers<\/strong> for key functions under the <strong data-start=\"3917\" data-end=\"3935\">CGST Act, 2017<\/strong>, the <strong data-start=\"3941\" data-end=\"3953\">IGST Act<\/strong>, and the <strong data-start=\"3963\" data-end=\"3983\">CGST Rules, 2017<\/strong>.<\/p>\n<p data-start=\"3797\" data-end=\"4199\" data-is-last-node=\"\" data-is-only-node=\"\">By prescribing clear <strong data-start=\"4008\" data-end=\"4031\">monetary thresholds<\/strong>, <strong data-start=\"4033\" data-end=\"4060\">jurisdictional criteria<\/strong>, and <strong data-start=\"4066\" data-end=\"4086\">continuity norms<\/strong>, the Board has reinforced a more <strong data-start=\"4120\" data-end=\"4171\">structured and transparent adjudication process<\/strong> across GST administrations.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; Circular No. 254\/11\/2025-GST, Dated 27-10-2025 1. Background The Central Board of&hellip;<\/p>\n","protected":false},"author":8,"featured_media":6576,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,62,189],"tags":[],"class_list":["post-6566","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-statutory-scope"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CBIC Defines Officer Jurisdiction and Monetary Limits for SCNs and Orders Under CGST Act<\/title>\n<meta name=\"description\" content=\"CBIC circular assigns proper officers, sets monetary thresholds, and clarifies adjudication continuity under key CGST and IGST provisions for uniform enforcement.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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