Home Forum Goods and Services Tax - GST Month 8 2023 2023 (8) This
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Proper officer - Goods and Services Tax - GSTExtract Sir/Madam, On reading the Circular No. 171/03/2022-GST , Sr. No. 1 inter-alia specify that the registered person A shall, however, be liable for penal action under section 122 (1)(ii) of the CGST Act for issuing tax invoices without actual supply of goods or services or both. Similarly, penalty under section 122 is also mention at Sr. 2 3. Now, the information of proper officer for difference actions and sections are laid down under Circular 1/1/2017-GST dated 26-Jun-2017 , Circular 3/3/2017-GST dated 5-Jul-2017 and Circular No. 31/05/2018 dated 9 th February 2018 . I want to know that who is the proper officer to invoke Section 122 with Section 73 or 74 and only 122 for issuance of SCN and adjudication. As the proper officer is not mentioned any where under above mentioned circulars.
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