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 recovery.

 

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