[Opinion] Inconsistency in Monetary Limits for Adjudication Between CGST and SGST

  • Blog|News|GST & Customs|
  • 2 Min Read
  • By Taxmann
  • |
  • Last Updated on 4 July, 2023

Recent Posts

Blog, News, Income Tax

No TDS on Payments to Credit Guarantee Fund Trust for MSEs Referred in Section 10(46B) | CBDT

Blog

Assessee to Pursue Pending Proceedings Before Appellate Authority Instead of Filing Writ Petition | HC

Latest from Taxmann

monetary limits for adjudication

D Arvind – [2023] 152 taxmann.com 29 (Article)

Fiscal Federalism and Co-operative federalism form the basis of GST enactments. Both CGST as well as SGST Acts specifically legislate for certain checks and balances to ensure that statutory duties and powers are entrusted with specified quasi-judicial authorities, so that that the appropriate authorities, based on complexity and stake involved , adjudicate the tax disputes.

For this purpose, the Central Board of Indirect Taxes and Customs vide its Circular No. 31/05/2018-GST dated 09.02.2018 prescribed monetary limits for adjudication of cases involving demand of Central GST.

The relevant extract of the circular states that for optimal distribution of work relating to issuance of Show Cause Notices and Orders under Section 73 & 74 of the CGST Act 2017 and also under the IGST Act 2017, monetary limits for different levels of officers of Central Tax need to be prescribed. Therefore, in pursuant to powers conferred under the CGST Act and IGST Act , board has issued the said circular detailing the monetary limits as per the table below

Sl. No. Officer of Central Tax Monetary limit of the amount of central tax (including cess) not paid or short paid or erroneously refunded or input tax credit of central tax wrongly availed or utilized for issuance of show cause notices and passing of orders under sections 73 and 74 of CGST Act Monetary limit of the amount of integrated tax (including cess) not paid or short paid or erroneously refunded or input tax credit of integrated tax wrongly availed or utilized for issuance of show cause notices and passing of orders under sections 73 and 74 of CGST Act made applicable to matters in relation to integrated tax vide section 20 of the IGST Act Monetary limit of the amount of central tax and integrated tax (including cess) not paid or short paid or erroneously refunded or input tax credit of central tax and integrated tax wrongly availed or utilized for issuance of show cause notices and passing of orders under sections 73 and 74 of CGST Act made applicable to integrated tax vide section 20 of the IGST Act
(1) (2) (3) (4) (5)
1. Superintendent of Central Tax Not exceeding Rs. 10 lakhs Not exceeding Rs. 20 lakhs Not exceeding Rs. 20 lakhs
2. Deputy or Assistant Commissioner of Central Tax Above Rs. 10 lakhs and not exceeding Rs. 1 crore Above Rs. 20 lakhs and not exceeding Rs. 2 crores Above Rs. 20 lakhs and not exceeding Rs. 2 crores
3. Additional or Joint Commissioner of Central Tax Above Rs. 1 crore without any limit Above Rs. 2 crores without any limit Above Rs. 2 crores without any limit 
Click Here To Read The Full Article

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

Leave a Reply

Your email address will not be published. Required fields are marked *

«
»

Everything on Tax and Corporate Laws of India

To subscribe to our weekly newsletter please log in/register on Taxmann.com

Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied