The Excise and Taxation Department, Haryana has revised the monetary limits for adjudication and issuance of show cause notices by Proper Officers under Sections 73, 74 and 74A of the Haryana Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017.
The revised instruction classifies Haryana districts into two groups and allocates powers between Excise and Taxation Officers (ETOs) and Deputy Excise and Taxation Commissioners (DETCs).
Group-I Districts
Ambala, Faridabad, Gurugram, Hisar, Jhajjar, Karnal, Panchkula, Panipat, Rewari, Rohtak and Sonipat.
| Officer | HGST Cases | IGST Cases | Combined HGST + IGST Cases |
| Excise and Taxation Officer | Up to ₹1 Crore | Up to ₹2 Crore | Up to ₹2 Crore |
| Deputy Excise and Taxation Commissioner | Above ₹1 Crore | Above ₹2 Crore | Above ₹2 Crore |
Group-II Districts
Bhiwani, Mewat, Sirsa, Jagadhri, Jind, Kurukshetra, Kaithal, Narnaul, Palwal and Fatehabad.
| Officer | HGST Cases | IGST Cases | Combined HGST + IGST Cases |
| Excise and Taxation Officer | Up to ₹50 Lakh | Up to ₹1 Crore | Up to ₹1 Crore |
| Deputy Excise and Taxation Commissioner | Above ₹50 Lakh | Above ₹1 Crore | Above ₹1 Crore |
The amendment has been issued by the Commissioner of State Tax, Haryana, in exercise of powers under Section 168 of the HGST Act, 2017 read with Section 20 of the IGST Act, 2017. The objective is to streamline the allocation of adjudication work and ensure that cases involving different tax amounts are handled by officers of appropriate rank.
The department noted that monetary limits for different levels of State Tax Officers are required to be prescribed for the issuance of show cause notices and passing of orders under Sections 73, 74 and 74A of the HGST Act and corresponding provisions applicable to IGST matters. Accordingly, the earlier instruction has now been amended and a new jurisdictional matrix has been introduced.
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