Amendments in Adjudication Process under Central Goods and Services Tax
<p><span>In the latest amendment to Circular No. 31/05/2018-GST, the Government of India has empowered Additional/Joint Commissioners of Central Tax with All India Jurisdiction for adjudicating show cause notices issued by the Directorate General of GST Intelligence (DGGI). Through Notification No. 27/2024-Central Tax, the list of designated Commissionerates has been expanded, allowing a wider array of officers to handle cases, irrespective of the amount involved. This amendment, effective from 1st December, 2024, aims to streamline the adjudication process and ensure consistent handling of cases across the nation.</span></p><p><span>Show cause notices involving multiple noticees across different Commissionerates can now be adjudicated by the designated officers, as specified in the updated table in the circular. The allocation of adjudication charges will be managed by the Principal Commissioners/ Commissioners. For notices issued prior to the amendment but yet to be adjudicated, a corrigendum can be issued to redirect them to the newly designated officers.</span> <a href="https://cms.plasament.com/storage/cir-cgst-239-2024.pdf">cir-cgst-239-2024</a><br> </p>