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:

• CBDT extends due date of tax audit for FY 2025-26 to 21st October 2026
• Denying accumulation of u/s 11(2) merely on grounds of delay in filing Form No. 10 is unsustainable
• Engagement of 05 Young Professionals CAs at Central Registrar of Cooperative Society
• AO can’t take two different stands on immunity u/s 270AA(2) for a same transaction
• ITAT held 2000 gram jewellery reasonable in view of customary practices & CBDT Instruction