Common Adjudicating Authority for Show Cause notices issued by DGGI appointed!

In a significant move aimed at streamlining the powers of tax officers, the Ministry of Finance has issued Notification No. 27/2024 - Central Tax. The new notification, effective from December 1, 2024, updates Table V of the 2017 notification related to the powers of Additional Commissioners and Joint Commissioners of Central Tax. These amendments specifically outline the authority of various Principal Commissioners and Commissioners across the country to pass orders or decisions concerning notices issued by the Directorate General of Goods and Services Tax Intelligence (DGGSTI). This change is expected to enhance the efficiency of GST enforcement and decision-making processes, making it easier for businesses to navigate compliance requirements. 

Let’s dive deeper into the key changes introduced by this notification.

Notification No. 27/2024 - Central Tax dated 25.11.2024

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

New Delhi: 25.11.2024

Notification No. 27/2024 - Central Tax

G.S.R. 729(E). 1. In the exercise of the powers under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 02/2017-Central Tax, dated the 19th June 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 609(E), dated the 19th June, 2017, namely:-

In the said notification, for Table V, the following table shall be substituted, namely:-

TABLE V

Powers of Additional Commissioner or Joint Commissioner of Central Tax for passing an order or decision in respect of notices issued by the officers of the Directorate General of Goods and Services Tax Intelligence

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2. This notification shall come into effect from the 1st day of December 2024.

[F. No. CBIC-20016/2/2022-GST]

RAUSHAN KUMAR, Under Secy.

Note: The principal notification No. 02/2017- Central Tax, dated the 19th June 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 609(E), dated the 19th June 2017 and last amended vide Notification No. 02/2022 - Central Tax, dated the 11th March 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 193(E), dated the 11th March 2022.

Key Highlights of the Notification

• Amendment to Powers of Tax Officers: The notification amends the earlier Notification No. 02/2017-Central Tax to update the powers of Additional Commissioners and Joint Commissioners of Central Tax regarding notices issued by the Directorate General of Goods and Services Tax Intelligence (DGGSTI).
• Applicable Sections: The sections include 67, 73, 74, 76, 122, 125, 127, 129, and 130 of the CGST Act, which covers a range of provisions related to GST enforcement, penalties, and confiscation of goods.
• List of Authorized Officers: A list of Principal Commissioners and Commissioners from different regions of India, including Ahmedabad, Bengaluru, Bhopal, Delhi, Chennai, Guwahati, and others, are now authorized to pass orders concerning the aforementioned notices.
• Effective Date: The amendments will come into effect from December 1, 2024.

Conclusion

In conclusion, Notification No. 27/2024 - Central Tax marks an important step towards improving the efficiency and effectiveness of GST enforcement across India. By expanding the powers of various Principal Commissioners and Commissioners to handle notices issued by the Directorate General of Goods and Services Tax Intelligence, the government aims to ensure quicker and more localized decision-making. These changes, which come into effect from December 1, 2024, are designed to simplify compliance for businesses and enhance the overall responsiveness of the tax administration system. Taxpayers should stay informed about these updates to ensure they are well-prepared for any future interactions with the GST authorities.

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