CBIC Empowers Additional/Joint Commissioners to Adjudicate DGGI Notices Under Key GST Sections from 1st Dec 2024

In a significant move, the Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 27/2024-Central Tax, dated November 25, 2024, revising the powers of Additional and Joint Commissioners under the GST framework. This amendment modifies Notification No. 02/2017-Central Tax, marking a key regulatory update.

Effective from December 1, 2024, the notification empowers Principal Commissioners/Commissioners, as listed in Table V, to pass orders or decisions on notices issued by officers of the Directorate General of GST Intelligence (DGGI). This authority applies to cases under sections 67, 73, 74, 76, 122, 125, 127, 129, and 130 of the Central Goods and Services Tax (CGST) Act, 2017, across specified jurisdictions in India.

In 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 Directorate General of Goods and Services Tax Intelligence

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

Official copy of the notification has also been attached