Appointment of Common Adjudicating authority for adjudicating SCNs issued by DGGI

Last updated: 15 March 2022

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The Central Board of Indirect Taxes and Customs has appointed a Common Adjudicating Authority to handle Show Cause Notices (SCNs) issued by the Directorate General of Goods and Services Tax Intelligence (DGGI). This new authority, comprising Additional Commissioners or Joint Commissioners, will have the power to pass orders and decisions regarding various sections of the Central Goods and Services Tax Act, 2017. This aims to streamline the adjudication process for notices issued by the DGGI.

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 02/2022-Central Tax

New Delhi, the 11^th March, 2022

G.S.R. 193(E). - 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 19^th 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 19^th June, 2017, namely: -

In the said notification, -

(i) after paragraph 3, the following paragraph shall be inserted, namely :-

“3A. Notwithstanding anything contained in paragraph 3, the Additional Commissioners or the Joint Commissioners of Central Tax, as the case may be, subordinate to the Principal Commissioners of Central Tax or the Commissioners of Central Tax, as specified in column (2) of Table V, are hereby vested with the powers as specified in the corresponding entry in Column (3) of the said Table.”;

(ii) after Table IV, the following Table shall be inserted, 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

Sl. No.	Principal Commissioner or Commissioner of Central Tax	Powers (Exercisable throughout the territory of India)
(1)	(2)	(3)
1.	Principal Commissioner Ahmedabad South	Passing an order or decision in respect of notices issued by the officers of Directorate General of Goods and
2.	Principal Commissioner Bhopal
3.	Principal Commissioner Chandigarh	Services Tax Intelligence under sections 67, 73, 74, 76, 122, 125, 127, 129 and 130 of Central Goods and Services Tax Act 2017.”.
4.	Commissioner Chennai South
5.	Principal Commissioner Delhi North
6.	Principal Commissioner Guwahati
7.	Commissioner Rangareddy
8.	Principal Commissioner Kolkata North
9.	Principal Commissioner Lucknow
0.	Commissioner Thane

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

(Rajeev Ranjan)

Under Secretary to the Government of India

Note: The principal notification No. 02/2017- Central Tax, dated the 19^th 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 19^th June, 2017 and last amended vide Notification No. 02/2021 – Central Tax , dated the 12^th January, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 18(E), dated the 12^th January, 2021.

FAQ :

This notification appoints a Common Adjudicating Authority for adjudicating Show Cause Notices (SCNs) issued by the Directorate General of Goods and Services Tax Intelligence (DGGI).

Additional Commissioners or Joint Commissioners of Central Tax, subordinate to Principal Commissioners or Commissioners of Central Tax, have been vested with these powers.

The authority can pass orders or decisions in respect of notices issued by DGGI officers under various sections of the Central Goods and Services Tax Act, 2017, including sections 67, 73, 74, 76, 122, 125, 127, 129, and 130.

Table V lists Principal Commissioners and Commissioners of Central Tax from various locations such as Ahmedabad South, Bhopal, Chandigarh, Chennai South, Delhi North, Guwahati, Rangareddy, Kolkata North, Lucknow, and Thane.

The powers are exercised under the Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017.