The Haryana Excise & Taxation Department vide Instruction No. 01/2025/GST-II dated April 01, 2025, sets monetary limits for 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. Excise and Taxation Officers can handle cases up to Rupees 1 Crore for state tax and Rupees 2 Crore for integrated tax. Deputy Commissioners handle cases above these limits. These limits also apply to the Haryana State GST Intelligence Unit. The instructions are effective from April 1, 2025.
The Department vide order issued vide No. 2832/GST-II, dated 08.12.2017 (as amended from time to time) assigned proper officers for various provisions of the HGST Act, 2017. As per serial numbers 37, 38 and 38A of the order, Deputy Commissioner of State Tax and Excise and Taxation Officer of State Tax have been specified as Proper Officers for the purposes of Sections 73, 74 and 74A of the HGST Act, 2017 respectively.
Whereas, for optimal distribution of work relating to the issuance of Show Cause Notices and orders under Sections 73, 74 and 74A of the HGST Act, 2017 and also under the IGST Act, 2017, monetary limits for different level of officers of State Tax need to be prescribed. Therefore, in pursuance of clause (91) of section 2 of the HGST Act, 2017 read with section 20 of the IGST Act, 2017, the Commissioner of State Tax hereby assigns the officers mentioned under column (2) of the Table below, the functions as the Proper Officers in relation to issuance of Show Cause Notices and orders under sections 73, 74 and 74A of the HGST Act, 2017 and Section 20 of the IGST Act, 2017 (read with sections 73, 74 and 74A of the HGST Act), up to the monetary limits as mentioned under columns (3), (4) and (5) respectively of the Table below: –
TABLE
|
Serial Number |
Officer of State Tax |
Monetary limit of the amount of State tax (including cess) not paid or short paid or erroneously refunded or input tax credit of state tax wrongly availed or utilized for issuance of show cause notices and passing of order under sections 73, 74 and 74A of HGST Act, 2017 |
Monetary limit of the amount of integrated tax (including cess) not paid or short paid or erroneously refunded or input tax credit of integrated tax wrongly availed or utilizing for issuance of show cause notices and passing of orders under sections 73, 74 and 74A of HGST Act, 2017 made applicable to matters in relation to integrated tax vide section 20 of the IGST Act, 2017 |
Monetary limit of the amount of State tax and integrated tax (including cess) not paid or short paid or erroneously refunded or input tax credit of state tax and integrated tax wrongly availed or utilized for issuance of show cause notices and passing of orders under sections 73, 74 and 74A of HGST Act, 2017 made applicable to integrated tax vide section 20 of the IGST Act, 2017 |
|
(1) |
(2) | (3) | (4) |
(5) |
|
1. |
Excise and Taxation Officer of State Tax | Not exceeding Rupees 1 Crore | Not exceeding Rupees 2 Crore | Not exceeding Rupees 2 Crore |
| 2. | Dy. Commissioner of State Tax | Above Rupees 1 Crore | Above Rupees 2 Crore |
Above Rupees 2 Crore |
In cases of audit or scrutiny or investigation involving multiple Financial years, a consolidated Show Cause Notice shall be issued and the consolidated value of tax (not paid or short paid or erroneously refunded or input tax credit of state tax wrongly availed or utilized) shall be considered for determining the monetary limits as described in table of para 2 above.
The monetary limits as prescribed in Table of para 2 above shall also apply to the show cause notices to be issued by the officers of Haryana State GST Intelligence Unit. Upon conclusion of any enquiry/investigation by the IU Officer, if the tax amount demanded exceeds the monetary limits as prescribed for Excise and Taxation Officer of State Tax in table of para 2 above, then the draft show cause notice is to be put up by the said officer before the jurisdictional Dy. Commissioner of State Tax of the taxpayer. The said Dy. Commissioner of State Tax after due examination of the case shall issue the show cause notice and pass the order. Accordingly the earlier instructions issued vide file no. 78683(GST-V), dated 03.06.2022 (for officers of Intelligence Unit) stand modified accordingly.
These instructions will come into effect from the 1st April, 2025.
The Instructions can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/04/Haryana_GST_Circulars_2025_2025_04_01_42.pdf
