Haryana Revises Monetary Limits for GST Officers to Enhance Efficiency in Adjudication of Tax Cases

In a significant administrative reform aimed at streamlining adjudication proceedings under the Goods and Services Tax (GST) regime, the Excise and Taxation Department, Haryana, has issued Instruction No. 03/2026/GST-II dated 04 June 2026, revising the monetary limits for Proper Officers empowered to issue Show Cause Notices and pass adjudication orders under specified provisions of the Haryana Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017.

The revised instructions have been issued in modification of Instruction No. 01/2025/GST-II dated 01 April 2025, which had earlier prescribed the monetary jurisdiction of officers under Sections 73, 74 and 74A of the HGST Act, 2017 and the corresponding provisions of the IGST Act, 2017.

The Department observed the need for an optimized distribution of adjudication work among officers of different ranks to ensure timely disposal of cases and improve administrative efficiency. Accordingly, the revised monetary thresholds have been notified by the Commissioner of State Tax, Haryana, in exercise of powers conferred under Section 168 of the HGST Act, 2017, read with Section 20 of the IGST Act, 2017.

Under the amended instructions, different monetary limits have been prescribed for Excise and Taxation Officers (State Tax) and Deputy Commissioners of State Tax, based on the districts in which they are posted and the nature of the tax involved, namely State Tax, Integrated Tax, or combined tax liabilities.

For Excise and Taxation Officers (State Tax) posted in the districts of Ambala, Faridabad, Gurugram, Hisar, Jhajjar, Karnal, Panchkula, Panipat, Rewari, Rohtak and Sonipat, the monetary limit for adjudication under Sections 73, 74 and 74A of the HGST Act shall be up to ₹1 crore in respect of State Tax matters. In cases involving Integrated Tax and combined State Tax and Integrated Tax liabilities, the jurisdictional limit shall be up to ₹2 crore.

For Excise and Taxation Officers (State Tax) posted in the districts of Bhiwani, Mewat, Sirsa, Jagadhri, Jind, Kurukshetra, Kaithal, Narnaul, Palwal and Fatehabad, the corresponding monetary limit for State Tax matters shall be up to ₹50 lakh, while the limit for Integrated Tax matters and combined liabilities shall be up to ₹1 crore.

The revised instructions further provide that Deputy Commissioners of State Tax posted in the districts of Ambala, Faridabad, Gurugram, Hisar, Jhajjar, Karnal, Panchkula, Panipat, Rewari, Rohtak and Sonipat shall adjudicate cases involving State Tax amounts exceeding ₹1 crore and Integrated Tax or combined liabilities exceeding ₹2 crore.

Similarly, Deputy Commissioners of State Tax posted in the districts of Bhiwani, Mewat, Sirsa, Jagadhri, Jind, Kurukshetra, Kaithal, Narnaul, Palwal and Fatehabad shall exercise jurisdiction over State Tax matters exceeding ₹50 lakh and Integrated Tax or combined liabilities exceeding ₹1 crore.

The Department has stated that the revised allocation of adjudication powers will ensure better workload management among officers, promote quicker disposal of cases, and strengthen the effectiveness of tax administration within the State.

The instructions shall come into force with immediate effect.

Revised Monetary Limits

For Excise and Taxation Officers (State Tax)

For Deputy Commissioners of State Tax

Background: Sections 73, 74 and 74A of the GST law deal with determination of tax liabilities arising from non-payment, short payment, erroneous refund, or wrongful availment or utilisation of input tax credit. By revising the monetary limits for adjudication, the Haryana Government seeks to improve efficiency in tax administration and facilitate timely resolution of GST proceedings.

The Instruction can be accessed at: https://haryanatax.gov.in/HEX/DownloadPDF?formName=/GST_Circulars/2026/03.pdf