Circular No.: 169/01/2022-GST
Date of Circular: 12th March 2022
Relevant Sections and Rules:
- CGST Act, 2017:
- Section 73 and Section 74: Determination of tax not paid/short paid or erroneously refunded
- Section 168(1): Power to issue instructions
- IGST Act, 2017:
- Section 20 read with CGST provisions (applicable mutatis mutandis)
- Notifications Referenced:
- Notification No. 2/2017 – CT dated 19.06.2017
- Notification No. 02/2022 – CT dated 11.03.2022
- Circular Amended:
- Circular No. 31/05/2018-GST dated 9th February 2018
Summary of Clarification Provided:
- Empowerment of All-India Jurisdiction to Additional/Joint Commissioners for Adjudication of DGGI SCNs:
With the insertion of Para 3A in Notification No. 2/2017–CT via Notification No. 02/2022–CT, Additional and Joint Commissioners of Central Tax in certain specified Commissionerates have been empowered with all-India jurisdiction to adjudicate show cause notices (SCNs) issued by the Directorate General of GST Intelligence (DGGI).
Accordingly, Paras 6 and 7 of Circular No. 31/05/2018 have been amended. - Amended Para 6 – SCNs by Audit Commissionerates and DGGI:
Officers of Audit Commissionerates and DGGI shall continue to issue SCNs only, without adjudication power.
- Where the noticee is registered in only one Executive Commissionerate, the SCN will be adjudicated by a competent officer in that jurisdiction.
- Amended Para 7.1 – Multijurisdictional SCNs by DGGI:
Where SCNs by DGGI involve:
- Multiple Commissionerates, or
- Same PAN but different GSTINs under various jurisdictions,
→ they will be adjudicated by one of the empowered Additional/Joint Commissioners having All-India jurisdiction as per Notification No. 02/2022–CT.
A tabular list of jurisdiction-wise adjudicating Commissionerates is provided (e.g., Delhi North for Delhi zone, Kolkata North for Kolkata zone, etc.).
- Amended Para 7.2 – SCNs by Audit Officers Involving Multiple Jurisdictions:
In such cases, a proposal must be sent to the Board for appointment of a common adjudicating authority. - Amended Para 7.3 – Past SCNs Issued by DGGI Before 11.03.2022:
If such SCNs (falling under Para 7.1 scope) were issued before 11.03.2022 and no adjudication has yet occurred, they can be made answerable to the appropriate All-India jurisdictional officer by issuing a corrigendum.
Source: Circular No.: 169/01/2022-GST