[Opinion] Inconsistency in Monetary Limits for Adjudication Between CGST and SGST
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- Last Updated on 4 July, 2023
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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 |
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