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CBIC Circular on Proper Officer hierarchy for GST adjudication

CBIC issues Circular on Proper Officer hierarchy for GST adjudication. Circular No. 254/11/2025-GST defines monetary limits and assigns “Proper Officers” for proceedings under Section 74A, Section 75(2), Section 122, and Rule 142(1A). Aims to ensure uniformity in demand issuance and

By Whispers in the Corridors 1 min read

CBIC issues Circular on Proper Officer hierarchy for GST adjudication. Circular No. 254/11/2025-GST defines monetary limits and assigns “Proper Officers” for proceedings under Section 74A, Section 75(2), Section 122, and Rule 142(1A). Aims to ensure uniformity in demand issuance and recovery.

 

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