GST Circular No 253/2025
CBIC has issued this circular to assign proper officers under Sections 74A, 75(2), and 122 of the CGST Act, 2017, and related rules. Earlier, officers were designated for other provisions, but no specific officers had been assigned for these newly applicable sections and rules.
Officer Designation and Monetary Limits
The circular designates Additional/Joint Commissioners, Deputy/Assistant Commissioners, and Superintendents of Central Tax as proper officers for adjudication under Sections 74A and 122, and Rule 142(1A). It also prescribes monetary limits for issuing show cause notices and passing orders —
- Superintendents: up to ₹10 lakh (Central Tax)
- Deputy/Assistant Commissioners: ₹10 lakh–₹1 crore
- Additional/Joint Commissioners: above ₹1 crore (no limit)
Similar limits apply for Integrated Tax cases with proportionate values.
Key Clarifications
The circular clarifies that when both Central and Integrated Tax are involved, the combined amount will determine the competent officer. The same officer who handled the original case will also decide under Section 75(2) if the fraud charge is dropped. These assignments aim to streamline adjudication, ensure consistency, and clearly define officer responsibility for notices and penalty proceedings under GST.
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