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:

• No addition can be made on grounds other than reasons to believe recorded u/s 148
• Date of dispatch of Speed Post of verified ITR-V relevant for determining 30 days period
• Cash deposit before giving unsecured loan-Addition in hands of loan creditor or receiver?
• Limitation for filing Rectification Application u/s 254(2)starts from the date order is served
• Only actual days of services to be considered in computing threshold for constitution of PE