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 adjudications. The changes aim to streamline processes involving notices issued to multiple entities or pertaining to significant tax demands.
Key highlights include
- Allocation of cases based on the highest tax demand to specific Commissionerates across India.
- Adjudication criteria revised to ensure efficient handling of cases involving multiple PANs or GSTINs.
- A structured approach to address pending cases through corrigendums, particularly those issued before November 30, 2024.
Impacted Zones and Commissionerates: The revised circular includes a comprehensive table assigning adjudication responsibilities across 23 zones, such as Ahmedabad South, Chennai South, and Mumbai West, to name a few.
This amendment, effective December 1, 2024, aligns with Notification No. 27/2024-Central Tax, ensuring consistent application of the law across Commissionerates.
Industry Implications
The new guidelines aim to enhance the efficiency of adjudication, reduce delays, and ensure greater accountability in the resolution of GST disputes. Businesses with complex structures and cross-jurisdictional operations are expected to benefit from the streamlined approach.
Official copy of the circular has been attached
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