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:

• Section 292C carry no presumption of correctness of seized documents contents against third party
• Condonation of delay u/s 119(2)(b) for filing revised return to avail benefits u/s 44ADA
• Whether condition of pre-deposit prior to reference to Arbitration is arbitrary & violative of right to sue?
• FAQs on Foreign Assets of Small Taxpayers Disclosure Scheme and Rule 2026
• Foreign Assets of Small Taxpayers- Disclosure Scheme Rules 2026 notified