Empowering Commissioners – DGGI Notices under CGST Act

Notification No.: 27/2024 – Central Tax
Date of Notification: 25th November 2024

Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 3 – Officers under this Act
  • Section 5 – Powers of officers
• Integrated GST Act, 2017:
  • Section 3 – Officers under this Act
• Earlier Notification Amended:
  • Notification No. 02/2017 – Central Tax, dated 19th June 2017 – Jurisdiction and powers of Central Tax officers

Summary of Notification:

1. This notification amends Notification No. 02/2017 – Central Tax, specifically Table V, relating to powers of Additional Commissioners/Joint Commissioners of Central Tax to adjudicate cases involving notices issued by officers of the Directorate General of GST Intelligence (DGGI).
2. The substituted table authorises Principal Commissioners/Commissioners of Central Tax across various zones (Ahmedabad, Bengaluru, Bhopal, Bhubaneswar, Chandigarh, Chennai South, Delhi North, Delhi West, Faridabad, Guwahati, Jaipur, Kolkata North, Lucknow, Meerut, Nagpur-II, Palghar, Pune-II, Rangareddy, Ranchi, Surat, Thane, Thiruvananthapuram, Visakhapatnam) to pass orders or decisions in respect of DGGI notices issued under Sections 67, 73, 74, 76, 122, 125, 127, 129, and 130 of the CGST Act, 2017.
3. This amendment provides a clear jurisdictional framework for adjudicating DGGI-issued notices across India, ensuring uniformity and efficiency in enforcement actions.
4. The notification comes into effect from 1st December 2024.

Source: Notification No.: 27/2024 – Central Tax