Notification No.: 31/2024 – Central Tax
Date of Notification: 13th December 2024
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 5 – Powers of officers
- Integrated GST Act, 2017:
- Section 3 – Officers under the Act
Summary of Notification:
- This notification appoints adjudicating authorities for specified cases relating to show cause notices (SCNs) issued by officers of the Directorate General of GST Intelligence (DGGI).
- The SCNs were issued under Sections 73, 74, 122, 125, and 127 of the CGST Act, 2017 to various entities across States including Gujarat, Haryana, Punjab, Uttarakhand, and Chandigarh.
- Key cases covered include:
- M/s Sushil Kumar Munish Kumar & Co., Ahmedabad, Gujarat (SCN No. 15/2024)
- M/s Aggarwal Enterprises, Sirsa, Haryana (SCN No. 16/2024)
- M/s Ahuja Cotspin Pvt. Ltd., Ludhiana, Punjab (SCN No. 17/2024)
- M/s BST Textile Mills Pvt. Ltd., Rudrapur, Uttarakhand (SCN No. 18/2024)
- M/s Rana Polycot Ltd., Punjab (SCN No. 19/2024)
- M/s Garg Acrylics Ltd., Ludhiana, Punjab (SCN No. 20/2024)
- M/s S.T. Cottex Exports Pvt. Ltd., Ludhiana, Punjab (SCN No. 21/2024)
- Durga Cotton Factory, Punjab (SCN No. 15/2024-25)
- Gopimal Kaur Sain Industries Pvt. Ltd., Punjab (SCN No. 17/2024-25)
- Nahar Spinning Mills Ltd., Punjab (SCN No. 19/2024-25)
- Nahar Industrial Enterprises Ltd., Punjab (SCN No. 23/2024-25)
- Sharmanji Yarns Pvt. Ltd., Punjab (SCN No. 117-155/2024)
- For all these cases, the adjudicating authority has been designated as the Additional Commissioner or Joint Commissioner, CGST & Central Excise, Chandigarh Commissionerate (holding charge of adjudication of DGGI cases).
- This centralises adjudication of multiple DGGI-issued notices under one authority to ensure uniformity, efficiency, and faster disposal of cases.
