Increase in Common Adjudicating Authority for notices issued by the officers of Directorate General of Goods and Services Tax Intelligence
CBIC vide Notification No. 02/2022-Central Tax dated 11.03.2022 had amended the principal Notification No. 02/2017-Central Tax dated the 19th June, 2017 to insert Table V to vest the Additional Commissioners or the Joint Commissioners of Central Tax subordinate to specified Principal Commissioners of Central Tax or the Commissioners 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 under sections 67, 73, 74, 76, 122, 125, 127, 129 and 130 of Central Goods and Services Tax Act 2017.
The notification shall come into effect from 1st day of December, 2024.
CBIC has now issued a fresh Notification No. 27/2024-Central Tax dated 25.11.2024 to increase the numbers of specified Common Adjudicating Authority. The revised Table V is as under:
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- Loss of jewellery seized & kept in bank custody amounts to loss by Income Tax Authorities
- AO to give list of judgments he wish to rely in taking adverse view against assessee.
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