{"id":3296,"date":"2025-11-05T13:04:02","date_gmt":"2025-11-05T13:04:02","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=3296"},"modified":"2025-11-05T13:04:03","modified_gmt":"2025-11-05T13:04:03","slug":"gst-circular-254-2025-dated-27-10-2025-cbic-assigns-proper-officers-for-section-74a-752-and-122-of-cgst","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/05\/gst-circular-254-2025-dated-27-10-2025-cbic-assigns-proper-officers-for-section-74a-752-and-122-of-cgst\/","title":{"rendered":"GST Circular 254\/2025 Dated 27\/10\/2025 &#8211; CBIC Assigns Proper Officers for section 74A, 75(2) and 122 of CGST\u00a0"},"content":{"rendered":"\n<p>The circular assign specific officers as the \u201cproper officer\u201d 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.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/taxinformation.cbic.gov.in\/view-pdf\/1003295\/ENG\/Circulars\"><em>(Link: CGST Circular 254\/2025 Dated 27\/10\/2025)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The circular assign specific officers as the \u201cproper officer\u201d for adjudication under Section 74A, Section 75(2), and Section 122 of [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[6,27],"tags":[],"class_list":["post-3296","post","type-post","status-publish","format-standard","hentry","category-gst","category-circulars-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST Circular 254\/2025 Dated 27\/10\/2025 - CBIC Assigns Proper Officers for section 74A, 75(2) and 122 of CGST\u00a0 - Bhatia Bhola &amp; Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/05\/gst-circular-254-2025-dated-27-10-2025-cbic-assigns-proper-officers-for-section-74a-752-and-122-of-cgst\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST Circular 254\/2025 Dated 27\/10\/2025 - CBIC Assigns Proper Officers for section 74A, 75(2) and 122 of CGST\u00a0 - Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"og:description\" content=\"The circular assign specific officers as the \u201cproper officer\u201d for adjudication under Section 74A, Section 75(2), and Section 122 of [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/05\/gst-circular-254-2025-dated-27-10-2025-cbic-assigns-proper-officers-for-section-74a-752-and-122-of-cgst\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola &amp; 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