Adjudication of show cause issued by DGGI where principal place of business of noticees fall under the jurisdiction of multiple Central Tax Commissionerates
CBIC has issued Circular No.169/01/2022-GST dated 12th March, 2022 making amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper officer under sections 73 and 74 for the purpose of adjudication of the show cause notices issued by the officers of the Directorate General of Goods and Services Tax Intelligence
Vide Notification No. 02/2022-Central Tax dated 11th March, 2022, para 3A has been inserted in the Notification No. 2/2017-Central Tax dated 19th June, 2017, to empower Additional Commissioners of Central Tax/ Joint Commissioners of Central Tax of some of the specified Central Tax Commissionerates, with All India Jurisdiction for the purpose of adjudication of the show cause notices issued by the officers of the Directorate General of Goods and Services Tax Intelligence.
Now it has been provided that the Central Tax officers of Audit Commissionerates and Directorate General of Goods and Services Tax Intelligence (“DGGI”) shall exercise the powers only to issue show cause notices and such SCN shall be adjudicated by the competent Central Tax officer of the executive Commissionerate in whose jurisdiction the noticee is registered when such cases pertain to jurisdiction of one executive Commissionerate of Central Tax only.
Further, procedure has been prescribed in cases where show cause notices is issued by DGGI but the principal place of business of noticees fall under the jurisdiction of multiple Central Tax Commissionerates or where multiple show cause notices are issued on the same issue to different noticees, including the persons having the same PAN but different GSTINs, having principal place of business falling under jurisdiction of multiple Commissionerates, then adjudication of such show cause notices shall be made by Additional/Joint Commissioners of Central Tax of specified Commissionerates who have been empowered with All India jurisdictionvide Notification No. 02/2022-Central Tax dated 11th March, 2022.
In respect of a show cause notice issued by the Central Tax officers of Audit Commissionerate, where the principal place of business of noticees fall under the jurisdiction of multiple Central Tax Commissionerates, a proposal for appointment of common adjudicating authority shall be sent to the CBIC.
In respect of show cause notices issued by the officers of DGGI prior to issuance of Notification No. 02/2022-Central Tax dated 11th March, 2022, where no adjudication order has been issued till date, the same may be made answerable to the Additional/Joint Commissioners of Central Tax, having All India jurisdiction as provided by issuing corrigendum to such show cause notices.
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