Who can issue show cause notice under GST
Authority empowered to issue show cause notice and confirm demand under GST
Notice and order for demand of amounts payable under the Act : Superintendent of Central Tax issue show cause notice under rule 142(1) of CGST Rules.
Demand under section 73 of CGST Act 2017 i.e. where charge of suppression of facts or wilful misstatement or fraud is not involved, can be confirmed by Superintendent of Central Tax.
Demand under section 74 of CGST Act 2017 : Deputy/Assistant Commissioner of Central Tax has been designated as ‘proper officer’ for purpose of section 74, i.e. to confirm demand where charge of suppression of facts or wilful misstatement or fraud is involved.
Refer CBE&C circular No. 3/3/2017-GST dated 5-7-2017 [State Government will prescribe ‘proper officer’ for purpose of SGST in the respective State].