Quick Summary
The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 239/33/2024-GST, dated December 4, 2024, revising key provisions regarding the adjudication of show cause notices issued by officers of the Directorate General of Goods and Services Tax Intelligence (DGGI). This update, which builds on Circular No. 31/05/2018-GST, empowers Additional Commissioners and Joint Commissioners of Central Tax from specified Commissionerates with All India Jurisdiction to handle adjudication
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FAQ :
The CBIC has amended its circular on the adjudication of show cause notices issued by DGGI officers under GST, empowering senior tax officials to handle these cases.
Additional Commissioners and Joint Commissioners of Central Tax from specified Commissionerates with All India Jurisdiction are now empowered to handle these adjudications.
The amendment aims to streamline processes for cases involving notices issued to multiple entities or pertaining to significant tax demands, including those with multiple PANs or GSTINs.
The revised circular and amendments are effective from December 1, 2024.
The new guidelines aim to enhance the efficiency of adjudication, reduce delays, and ensure greater accountability in resolving GST disputes.
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