The CBIC has clarified that when a GST case originally issued under Section 74 is converted to Section 73 following an appellate or court order, the same original adjudicating officer remains the Proper Officer for re-determination under Section 75(2). This avoids jurisdictional transfers, maintains consistency, and supports timely compliance with the two-year limit under Section 75(3).

By simplifying the penalty procedure for non-compliance, the Central Government's New Penalty Adjudication Rules 2024, released in accordance with the Companies Act of 2013, seek to improve corporate governance. To guarantee prompt and transparent corporate responsibility, these regulations provide adjudicating authorities greater authority, establish time-bound processes, and encourage digital recording. This article examines the main points of the new legislation, their implications, and how they enhance investor confidence, mitigate litigation, and enhance corporate governance.