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Date: 25-Nov-2024 Category: Extra Ordinary State: Union Government Country: India

Common Adjudicating Authority

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • This gazette notification, No. 27/2024-Central Tax, issued by the Ministry of Finance, Department of Revenue, amends a previous notification (02/2017-Central Tax) regarding the powers of tax officials.
  • The amendment specifically revises Table V of the original notification, which outlines the authority of Additional Commissioners or Joint Commissioners of Central Tax to issue orders or decisions related to notices issued by the Directorate General of Goods and Services Tax Intelligence (DGGI).

Key Changes

  • The notification replaces the existing Table V with a new table, listing 23 Principal Commissioners or Commissioners of Central Tax who are now authorized to pass orders or decisions related to DGGI notices.
  • These officers are authorized to act on notices issued under sections 67, 73, 74, 76, 122, 125, 127, 129 and 130 of the Central Goods and Services Tax Act 2017.
  • The listed Principal Commissioners and Commissioners are located across various cities in India, including Ahmedabad, Bengaluru, Bhopal, Bhubaneswar, Chandigarh, Chennai, Delhi, Faridabad, Guwahati, Jaipur, Kolkata, Lucknow, Meerut, Nagpur, Palghar, Pune, Rangareddy, Ranchi, Surat, Thane, Thiruvantathapuram and Visakhapatnam.
  • The notification is effective from December 1, 2024.

Impact Analysis

Impact on Taxpayers

  • Taxpayers need to be aware of the new list of authorized officers to ensure they are communicating with the correct authorities regarding their cases.

Impact on Tax Authorities

  • The listed officers will need to be prepared to handle the additional workload and ensure timely and efficient disposal of cases.

Suggested Action Items

  • Tax authorities should also ensure that the transition to the new system is smooth and that there is no disruption in the adjudication process.

Key Entities Referenced

Central Goods and Services Tax Act, 2017: The primary legislation governing the levy and collection of Goods and Services Tax (GST) within India. Integrated Goods and Services Tax Act, 2017: The legislation governing the levy and collection of GST on inter-state supplies of goods and services. Directorate General of Goods and Services Tax Intelligence (DGGI): The intelligence wing of the Central Board of Indirect Taxes and Customs (CBIC) responsible for detecting and investigating tax evasion. Ministry of Finance (Department of Revenue): The government ministry responsible for the administration of taxes and revenue collection. Central Board of Indirect Taxes and Customs (CBIC): The apex body responsible for the formulation of policy concerning levy and collection of Customs, Central Excise duties, Central Goods & Services Tax and Integrated Goods & Services Tax and prevention of smuggling. Notification No. 02/2017-Central Tax: The original notification being amended by this gazette notification. Notification No. 02/2022-Central Tax: The last notification that amended the original notification before this one.
Official Source Record View Original Source →
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-25112024-258910 xxxGIDHxxx CG-DLxx-xEG-I2D5E1x1x2x0 24-258910 असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 670] नई दिल्ली, सोमिार, निम्ब र 25, 2024/अग्रहायण 4, 1946 No. 670] NEW DELHI, MONDAY, NOVEMBER 25, 2024/AGRAHAYANA 4, 1946 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केन्द्रीय अप्रत्यक्ष कर और सीमािल्ु क बोडड) अजधसचू ना नई दिल्ली, 25 निम्बर, 2024 स.ं 27/2024-केंरीय कर सा.का.जन. 729(अ).—केंरीय सरकार, केंरीय माल और सेिा कर अजधजनयम, 2017(2017 का 12) की धारा 5 के साथ पठित धारा 3 और एकीकृत माल और सेिा कर अजधजनयम, 2017 (2017 का 13) की धारा 3, के अधीन प्रित्त िजियों का प्रयोग करत े हुए, भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) म,ें संखयांक सा.का.जन. 609(अ), तारीख 19 िनू , 2017, म ें प्रकाजित भारत सरकार के जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संखया, 02/2017-केंरीय कर, तारीख 19 िून, 2017 म ें जनम्नजलजखत संिोधन करती ह,ै अथाडत्: - उि अजधसूचना म,ें सारणी V के जलए, जनम्नजलजखत सारणी प्रजतस्ट्थाजपत की िाएगी, अथाडत्:- 7604 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] “सारणी V माल और सिे ा कर अन्द्िषे ण महाजनिेिालय के अजधकाठरयों द्वारा िारी सचू ना के सबं धं म ें आिेि या जिजनश्चय पाठरत करन े के जलए केंरीय कर के अजतठरि आयिु या सयं िु आयिु की िजिया ं क्र.स.ं केंरीय कर प्रधान आयिु या आयिु िजिया ं (भारत के परू े क्षत्रे म ेंप्रयोग करन ेयोग्य) (1) (2) (3) 1. प्रधान आयुि अहमिाबाि िजक्षण केंरीय माल और सेिा कर अजधजनयम 2017 की धारा 67, 73, 74, 76, 122, 125, 127, 129 और 130 के 2. प्रधान आयुि बेंगलुरु पूि ड अधीन माल और सेिा कर अन्द्िेषण महाजनिेिालय द्वारा 3. प्रधान आयुि भोपाल िारी नोठिस के संबंध म ें आिेि या जिजनश्चय पाठरत करना। "। 4. प्रधान आयुि भुिनेश्वर 5. प्रधान आयुि चंडीगढ़ 6. आयुि चेन्नई िजक्षण 7. प्रधान आयुि दिल्ली उत्तर 8. आयुि दिल्ली पजश्चम 9. आयुि फरीिाबाि 10. प्रधान आयुि गुिाहािी 11. प्रधान आयुि ियपुर 12. प्रधान आयुि कोलकाता उत्तर 13. प्रधान आयुि लखनऊ 14. प्रधान आयुि मेरि 15. आयुि नागपुर-II 16. आयुि पालघर 17. आयुि पुणे-II 18. आयुि रंगारेड्डी 19. प्रधान आयुि रांची 20. आयुि सूरत 21. आयुि िाण े 22. आयुि जतरुिंतपुरम 23. प्रधान आयुि जििाखापत्तनम ”[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 2. यह अजधसूचना 1 दिसंबर, 2024 को प्रिृत्त होगी । [फा. स.ं सीबीआईसी-20016/2/2022-िीएसिी] रौिन कुमार, अिर सजचि ठिप्पण : मलू अजधसूचना संखया 02/2017- केंरीय कर, तारीख 19 िून, 2017, भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) म ें संखयांक सा.का.जन. 609(अ), तारीख 19 िून, 2017 द्वारा प्रकजित की गयी और अजधसूचना संखया 02/2022-केंरीय कर, तारीख 11 माचड, 2022 िो भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) सखं या सा.का.जन. 193 (अ) ,तारीख 11 माच,ड 2022 द्वारा प्रकजित की गयी थी, के द्वारा अंजतम बार संिोजधत की गयी। MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 25th November, 2024 No. 27/2024-Central Tax G.S.R. 729(E).—In exercise of the powers under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 02/2017-Central Tax, dated the 19th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 609(E), dated the 19th June, 2017, namely:- In the said notification, for Table V, the following table shall be substituted, namely:– “TABLE V Powers of Additional Commissioner or Joint Commissioner 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 Sl. No. Principal Commissioner or Commissioner of Powers Central Tax (Exercisable throughout the territory of India) (1) (2) (3) 1. Principal Commissioner Ahmedabad South Passing an order or decision in respect of notices issued by the officers of Directorate General of 2. Principal Commissioner Bengaluru East Goods and Services Tax Intelligence under 3. Principal Commissioner Bhopal sections 67, 73, 74, 76, 122, 125, 127, 129 and 130 of Central Goods and Services Tax Act 2017. 4. Principal Commissioner Bhubaneswar 5. Principal Commissioner Chandigarh 6. Commissioner Chennai South 7. Principal Commissioner Delhi North 8. Commissioner Delhi West 9. Commissioner Faridabad 10. Principal Commissioner Guwahati 11. Principal Commissioner Jaipur 12. Principal Commissioner Kolkata North4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 13. Principal Commissioner Lucknow 14. Principal Commissioner Meerut 15. Commissioner Nagpur-II 16. Commissioner Palghar 17. Commissioner Pune-II 18. Commissioner Rangareddy 19. Principal Commissioner Ranchi 20. Commissioner Surat 21. Commissioner Thane 22. Commissioner Thiruvantathapuram 23. Principal Commissioner Visakhapatnam ” 2. This notification shall come into effect from 1st day of December, 2024. [F. No. CBIC-20016/2/2022-GST] RAUSHAN KUMAR, Under Secy. Note :The principal notification No. 02/2017- Central Tax, dated the 19th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 609(E), dated the 19th June, 2017 and last amended vide Notification No. 02/2022 – Central Tax, dated the 11th March, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 193(E), dated the 11th March, 2022. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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