Increase in Common Adjudicating Authority for notices issued by the officers of DGGI

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 19^th 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:

• Object of assessment proceedings is not to find empirically correct solution on every fact issue – HC
• Penalty u/s 270A deleted as assessee filed revised computation during scrutiny
• Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT
• Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT
• Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT