Proper officer for issuance of SCN

As per section 2(91) of the CGST Act, 2017, “proper officer” in relation to any function to be performed under this Act, means the Commissioner or the officer of the central tax who is assigned that function by the Commissioner in the Board.

Dear Varun

As per Section 131 , the confiscation made, penalty imposed cannot relieve the person from Punishment as applicable u/s 132 (1) (a) Supply of Goods without issue invoice in violation of provision of Law with intention to evade tax : Amount of evasion of tax > 5 crore leads to Imprisonment of 5 years & fine when such offence is cognizable & non bailable u/s 132(5)

U/s 132(4) Non-cognizable & bailable : Amount of Evasion is 2 crore to 5 crore leads to Imprisonment of 3year & fine.