Empowerment of Additional/Joint Commissioners for DGGI Notices: Key Highlights
Notification Overview
Notification No. 27/2024-Central Tax, issued by the CBIC on November 25, 2024, amends Notification No. 02/2017-Central Tax. It empowers Additional and Joint Commissioners to adjudicate notices issued by officers of the Directorate General of GST Intelligence (DGGI) under the CGST Act, 2017.
This amendment, effective from December 01, 2024, significantly expands the scope of authority for these officials across India.
Key Changes Introduced
Expanded Empowerment
The amendment authorizes officers listed in the newly substituted Table V to issue orders or decisions for notices under the following CGST Act sections:
- Section 67: Search and seizure.
- Section 73: Determination of tax not paid or short paid without fraud.
- Section 74: Determination of tax not paid or short paid due to fraud.
- Section 76: Tax collected but not deposited.
- Section 122: Penalties for certain offenses.
- Section 125: General penalty.
- Section 127: Power to impose fines for non-compliance.
- Section 129: Detention, seizure, and release of goods in transit.
- Section 130: Confiscation of goods or conveyances and levy of penalty.
Nationwide Jurisdiction
With these updates, Principal and Commissioners throughout India can adjudicate cases handled by DGGI officers within their jurisdictions. This change ensures uniformity and clarity in the decision-making process.
Updated Table V
The updated table explicitly identifies the Principal/Commissioners authorized to act under this framework. Their jurisdiction spans the entire territory of India, improving operational efficiency.
List of Authorized Officers
The following officers have been empowered under the revised notification:
- Principal Commissioner Ahmedabad South
- Principal Commissioner Delhi North
- Commissioner Chennai South
- Principal Commissioner Jaipur
- Principal Commissioner Kolkata North
- Principal Commissioner Ranchi
- Commissioner Pune-II
- Principal Commissioner Visakhapatnam
This is not an exhaustive list, and businesses should review the notification for complete details.
Implications of the Amendment
Streamlined Adjudication
By redistributing adjudication powers, the amendment aims to expedite the resolution of GST-related violations. This ensures faster decisions and consistent outcomes across jurisdictions.
Enhanced Oversight
The CBIC has bolstered its capacity to address tax evasion and non-compliance by empowering Additional and Joint Commissioners. Consequently, taxpayers can expect a more robust compliance environment.
Effective December 1, 2024
As the amendment takes effect, businesses must align their processes with this updated adjudication framework to avoid disruptions in resolving disputes under the CGST Act.
Conclusion
This amendment underscores the government’s commitment to improving GST compliance and addressing tax disputes efficiently. Taxpayers and professionals should familiarize themselves with these changes to navigate the GST adjudication process smoothly. For further details, consult the official CBIC notification.
