CBIC Notification: Appointment of Common Adjudicating Authority for DGGI Cases
Issued by: Central Board of Indirect Taxes and Customs (CBIC)
Notification Number: 31/2024-Central Tax
Date: December 13, 2024
Key Highlights
1. Purpose of the Notification
The Central Board of Indirect Taxes and Customs (CBIC) has introduced this notification to designate common adjudicating authorities for handling cases where Show Cause Notices (SCNs) were issued by officers of the Directorate General of Goods and Services Tax Intelligence (DGGI).
2. Scope
This notification applies to cases involving multiple businesses or entities. Furthermore, it clearly outlines the noticees, the details of SCNs, and the adjudicating authorities responsible for these cases.
3. Appointed Authorities
In accordance with this notification, Additional Commissioners or Joint Commissioners of CGST and Central Excise have been appointed as adjudicating officers. Additionally, their jurisdictional details are explicitly specified for each case.
4. Relevant Provisions Under the CGST Act
The adjudicating authorities are tasked with deciding cases under the following sections:
- Section 73: Determination of tax not paid or short paid without fraud or willful misstatement.
- Section 74: Determination of tax not paid or short paid involving fraud or willful misstatement.
- Section 122: Penalties for certain offenses.
- Section 125: General penalty.
- Section 127: Power to impose penalties in special cases.
5. Impact of Notification
By appointing centralized adjudicating authorities, this notification ensures uniformity and efficiency in handling cases involving SCNs issued by DGGI. Moreover, it reduces duplication of effort and facilitates timely resolution of disputes under the GST framework.
Implications for Businesses
1. Centralized Adjudication
Businesses that have received SCNs from DGGI will now have their cases handled by designated adjudicating authorities. As a result, clarity and consistency in decision-making are expected to improve significantly.
2. Compliance Requirements
To ensure proper resolution, entities must coordinate closely with the appointed authorities for submitting responses and representing their cases effectively.
3. Streamlined Processes
This notification aims to reduce administrative hurdles. Consequently, it will expedite the resolution of GST disputes and provide businesses with a more efficient process.
This notification reflects CBIC’s commitment to enhancing efficiency and transparency in GST adjudication.
