The CBIC vide Circular No. 239/33/2024-GST dated 04.12.2024, has made amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017'.
The highlights of the Circular are as under:
A. Empowerment of Additional/Joint Commissioners with All India Jurisdiction: Additional/Joint Commissioners from specified Central Tax Commissionerates can now adjudicate SCNs issued by DGGI officers, regardless of the location of the noticees or the tax amount involved.
B. Substitution of Para 7.1 in Circular No. 31/05/2018:
Scope of Adjudication – Applicable to cases where SCNs
- Are issued to multiple noticees with the same or different PANs
- Involve noticees under the jurisdiction of multiple Central Tax Commissionerates.
Allocation of Adjudicating Authority:
- Based on the highest amount of tax demand.
- The principal place of business of the noticee with the highest demand determines the jurisdiction.
- Adjudication will be done by the Additional/Joint Commissioner of the designated Commissionerate as per the table provided.
C. Clarification for Subsequent SCNs
When Subsequent SCNs are Issued
- If the SCN involves a single noticee: Adjudicated by the jurisdictional authority of the noticee
- If it involves multiple noticees: Adjudication is based on the highest tax demand as per the criteria in para 7.1.
D. Handling of SCNs Issued Before 1st December 2024
For SCNs issued before Notification No. 27/2024, where no adjudication order has been passed by 30th November 2024 – A corrigendum can be issued to make them answerable to the newly empowered Additional/Joint Commissioners as per the revised criteria.
The Complete Circular can be accessed at https://taxo.online/wp-content/uploads/2024/12/cir-cgst-239-2024.pdf
