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Proper officer for issuance of SCN

05 May 2022

Pls tell us that who will be the proper officer to confiscate the goods and adjudicate the same case?? Is there any monetary limits??

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2 Replies

S JEEVARETHINAM (Sr Manager Finance and Taxation) (137 Points)
Replied 06 May 2022

As per section 2(91) of the CGST Act, 2017, “proper officer” in relation to any function to be performed under this Act, means the Commissioner or the officer of the central tax who is assigned that function by the Commissioner in the Board.

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Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 07 May 2022

Dear Varun

As per Section 131 , the confiscation made, penalty imposed cannot relieve the person from Punishment as applicable u/s 132 (1) (a) Supply of Goods without issue invoice in violation of provision of Law with intention to evade tax : Amount of evasion of tax > 5 crore leads to Imprisonment of 5 years & fine when such offence is cognizable & non bailable u/s 132(5)

U/s 132(4) Non-cognizable & bailable : Amount of Evasion is 2 crore to 5 crore leads to Imprisonment of 3year & fine.