Powers of Commissioners for adjudication of SCNs issued by officers of DGGI: CBIC

Notification No. 02/2022-Central Tax Dated 11th March, 2022

The CBIC has issued notification to empower Additional Commissioners of Central Tax/ Joint Commissioners of Central Tax of some of the specified Central Tax Commissionerates, with All India Jurisdiction for the purpose of adjudication of these show cause notices issued by the officers of the Directorate General of Goods and Services Tax Intelligence (DGGI). In this regard, Notification No. 02/2017-Central Tax, dated 19th June, 2017 has been amended.

Now, the Central Tax officers of Audit Commissionerates and DGGI shall exercise the powers only to issue show cause notices. A show cause notice issued by them shall be adjudicated by the competent Central Tax officer of the executive Commissionerate in whose jurisdiction the noticee is registered when such cases pertain to jurisdiction of one executive Commissionerate of Central Tax only.

There may be cases where the principal place of business of noticees fall under the jurisdiction of multiple Central Tax Commissionerates or where multiple show cause notices are issued on the same issue to different noticees, having principal place of business falling under jurisdiction of multiple Central Tax Commissionerates. For the purpose of adjudication of such show cause notices, Additional/Joint Commissioners of Central Tax of specified Commissionerates have been empowered with All India jurisdiction.

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