The CBIC vide Notification No. 28/2024–Central Tax dated 27.11.2024, appointed common adjudicating authority for Show cause notices issued by DGGI.

The Notification outlines the appointment of officers for handling specific GST-related matters. To assign specific officers the authority to pass orders or decisions concerning notices issued by the Directorate General of Goods and Services Tax Intelligence (DGGSTI).

Applicable Provisions:

• Notices issued under the following sections of the CGST Act, 2017:
  • Section 73: Determination of tax not paid or short paid (non-fraud cases).
  • Section 74: Determination of tax not paid or short paid (fraud or suppression cases).
  • Section 122: Penalty for certain offenses.
  • Section 125: General penalty provisions.
  • Section 127: Power to impose a penalty in certain cases.

The Appointment ensures:

• Proper delegation of responsibilities to authorized officers.
• Efficient handling and resolution of cases involving significant legal and procedural provisions under GST.
• Clarity on the roles of officers in adjudicating notices issued by DGGSTI.

To read the complete Notification Click Here