The circular assign specific officers as the “proper officer” for adjudication under Section 74A, Section 75(2), and Section 122 of the CGST Act, and Rule 142(1A). This clarification was necessary because no proper officer had been previously assigned for these specific provisions, which deal with the determination of tax short-paid from FY 2024-25 onwards (Sec. 74A), redetermination of tax when fraud is not established on appeal (Sec. 75(2)), and the imposition of penalties for various offences (Sec. 122). It establishes monetary limits for the issuance of show cause notices (SCN) and orders under Section 74A (for tax demands) and Section 122 (for penalties), as per the officer rank.