254/11/2025-GST - Assigning proper officer under section 74A, section 75(2) and section 122 of the Central Goods and Services Tax Act, 2017

Finin2min Summary

254/11/2025-GST deals with Assigning proper officer under section 74A, section 75(2) and section 122 of the Central Goods and Services Tax Act, 2017. For advisory use, start with the official CBIC record id 1003295, match the circular to the exact tax period and transaction facts, then verify whether a later circular, notification, order, instruction or judgment changes the result for demand and adjudication.

The official file name recorded by CBIC is Circular-No-254-11-2025-cgst-28102025.pdf. The working conclusion for 254/11/2025-GST should keep the circular number, date, subject, source URL and reviewer note together so the research trail survives later portal or archive changes.

Bare Act / Law / Rules / Notifications

For 254/11/2025-GST, the Act, Rules, notifications and binding court decisions prevail over administrative guidance. The circular is persuasive/administrative guidance within the statutory hierarchy and must be applied to the facts it actually covers.

Section-wise / Para-wise Decode

• Identification paragraph: record 254/11/2025-GST, the issue date 27-10-2025 and the CBIC source id 1003295 before applying the circular.
• Issue paragraph: read the official subject as Assigning proper officer under section 74A, section 75(2) and section 122 of the Central Goods and Services Tax Act, 2017 and confine the legal issue to demand and adjudication unless the official PDF says more.
• Operative paragraph: connect the circular to the taxpayer's return, invoice, refund, ITC, valuation, adjudication or appeal record only where the facts match the stated issue.
• Control paragraph: test 254/11/2025-GST against later CBIC circulars, GST Council materials, notifications, portal advisories and court decisions before closing advice.

Workflow / Flow Chart

1. Open the CBIC circular record for 254/11/2025-GST and save the PDF/viewer link in the file.
2. Map the client or exam fact pattern to demand and adjudication and list the exact tax period, registration and transaction evidence.
3. Pull the linked Act, Rule, notification, form or return provision only where it appears in the source or is required by the topic check.
4. Run a later-source check in the CBIC Tax Information Portal and GST Council register.
5. Write the conclusion with assumptions, contrary authority, next compliance step and document owner.

Practical Examples

Highlighted Points

• 254/11/2025-GST is page-specific: the subject, date, source id and PDF file name are taken from the official CBIC circular register.
• Do not recycle a refund, ITC or demand citation into 254/11/2025-GST unless the source document or issue area supports it.
• Keep separate notes for law, portal behaviour, accounting evidence and litigation risk when applying demand and adjudication guidance.

Exam and Advisory Case Studies

Exam case: An exam question cites 254/11/2025-GST and asks for the consequence under GST. A strong answer identifies the circular, states the official subject, fixes the tax period, maps the relevant statutory hierarchy and then applies the facts to demand and adjudication.

Advisory case: A company wants to rely on 254/11/2025-GST in a notice reply or working paper. The reviewer should preserve the official CBIC source, the fact matrix, the later-source search, the section/rule bridge and the final conclusion with limitations.

Q&A

Can 254/11/2025-GST be used without checking the Act and Rules?

No. Use 254/11/2025-GST with the governing CGST/IGST provision, Rules, notifications and binding judicial position for the relevant period.

What is the safest first citation for this page?

Cite 254/11/2025-GST dated 27-10-2025 and the CBIC source record, then add only those sections, rules, forms or notifications that are visible in the official document or necessary for the specific fact pattern.

Does this page change filing or appeal rights?

No. This page explains how to read 254/11/2025-GST; statutory filing, payment, appeal and limitation rights are controlled by the Act, Rules and official orders.

Working Checklist

• Official circular record and PDF/viewer link for 254/11/2025-GST
• Tax period, GSTIN, place of supply, registration jurisdiction and transaction category for the issue
• Relevant Act, Rule, notification, form, return and portal evidence for demand and adjudication
• Later circulars, withdrawals, clarifications, court decisions and portal advisories
• Reviewer conclusion, calculations, attachments and next compliance owner

Primary Official Sources

• CBIC Tax Information circular recordofficial CBIC metadata record for this circular
• CBIC Tax Information PDF viewerofficial CBIC document viewer for the circular file
• GST Council CGST Circularsofficial GST Council circular register
• CBIC GST Circulars and Ordersofficial CBIC-GST circular and order archive

Related Inter / Intra Links

254/11/2025-GST should also be read with the GST forms, notifications, CGST Act and practical GST pathway pages where the facts require those links.

Disclaimer

Finin2min provides this 254/11/2025-GST page for education and professional research. Official CBIC, GST Council, India Code, Gazette and court sources control the legal position for Assigning proper officer under section 74A, section 75(2) and section 122 of the Central Goods and Services Tax Act, 2017.