Jurisdictional Limit of Superintendent Regarding Orders Exceeding Rs. 10 Lakhs Under GST Regime—ACS. Shruti Phophaliya

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The Tax Publishers GST--Determination of Tax Jurisdictional Limit of Superintendent Regarding Orders Exceeding Rs. 10 Lakhs Under GST Regime ACS. Shruti Phophaliya The learned author aims discussing monetary limits upto which the Superintendent of Central Tax may pass orders under the CGST Act, 2017, in the light of a recent decision of the Allahabad High Court in the case of Mansoori Enterprises v. Union of India & Ors, dt. 23-02-2024. 1. Who is a Proper Officer under GST law? Under the GST law 'proper officer' has been empowered to administer and execute various compliances under the CGST Act and rules made thereunder, to protect the Government revenue and also to facilitate taxpayers to carry out day-to-day statutory compliances to run their business. Clause (91) of section 2 of the Central Goods and Services Tax Act, 2017 (in short "CGST Act") defines the term "proper officer" to mean the Commissioner or any other Central Tax Officer authorized by the Commissioner in the Board to perform specific functions under the Act. Any other Central Tax officer would include officer like Superintendents, Deputy/Assistant Commissioner etc., but only when he is specifically assigned a function by the Commissioner in the Board. This assignment is crucial, as it determines, which officer has the legal authority to perform specific tasks under the GST law, such as issuing show cause notices, make assessments, initiating audits and investigations and pass orders under the GST law. 2. Circular defining functions of a Superintendent The Central Board of Indirect Taxes and Customs (CBIC) has issued a Circular to clarify the role proper officer's and to assign specific functions to different officers. Circular No. 3/3/2017-GST, dt. 5-7-2017 outlines the functions assigned to various officers, including Superintendent of Central Tax, under various sections of the CGST Act and rules made thereunder. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

GST--Determination of Tax

Jurisdictional Limit of Superintendent Regarding Orders Exceeding Rs. 10 Lakhs Under GST Regime

ACS. Shruti Phophaliya

The learned author aims discussing monetary limits upto which the Superintendent of Central Tax may pass orders under the CGST Act, 2017, in the light of a recent decision of the Allahabad High Court in the case of Mansoori Enterprises v. Union of India & Ors, dt. 23-02-2024.

1. Who is a Proper Officer under GST law?

Under the GST law 'proper officer' has been empowered to administer and execute various compliances under the CGST Act and rules made thereunder, to protect the Government revenue and also to facilitate taxpayers to carry out day-to-day statutory compliances to run their business.

Clause (91) of section 2 of the Central Goods and Services Tax Act, 2017 (in short "CGST Act") defines the term "proper officer" to mean the Commissioner or any other Central Tax Officer authorized by the Commissioner in the Board to perform specific functions under the Act.

Any other Central Tax officer would include officer like Superintendents, Deputy/Assistant Commissioner etc., but only when he is specifically assigned a function by the Commissioner in the Board. This assignment is crucial, as it determines, which officer has the legal authority to perform specific tasks under the GST law, such as issuing show cause notices, make assessments, initiating audits and investigations and pass orders under the GST law.

2. Circular defining functions of a Superintendent

The Central Board of Indirect Taxes and Customs (CBIC) has issued a Circular to clarify the role proper officer's and to assign specific functions to different officers.

Circular No. 3/3/2017-GST, dt. 5-7-2017 outlines the functions assigned to various officers, including Superintendent of Central Tax, under various sections of the CGST Act and rules made thereunder.