# cbiccircular
1 posts in `cbiccircular` tag
Administrative clarity wins: Same officer to handle Section 74 to Section 73 conversion
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).
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By Krishna
