TMI BlogAmendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... al (All) Madam/Sir, Subject: Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017' reg. Vide Notification No. 02/2022-Central Tax dated 11th March, 2022 , para 3A has been inserted in the Notification No. 2/2017-Central Tax dated 19th June, 2017 , 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 the show cause notices issued by the officers of the Directorate General of Goods and Services Tax Intelligence. Con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... All India jurisdiction vide Notification No. 02/2022-Central Tax dated 11th March, 2022. Principal Commissioners/ Commissioners of the Central Tax Commissionerates specified in the said notification will allocate charge of Adjudication (DGGI cases) to one of the Additional Commissioners/ Joint Commissioners posted in their Commissionerates. Where the location of principal place of business of the noticee, having the highest amount of demand of tax in the said show cause notice(s), falls under the jurisdiction of a Central Tax Zone mentioned in column 2 of the table below, the show cause notice(s) may be adjudicated by the Additional Commissioner/ Joint Commissioner of Central Tax, holding the charge of Adjudication (DGGI cases), of the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12. Guwahati Guwahati 13. Hyderabad Rangareddy 14. Visakhapatnam (Amaravathi) 15. Bhubaneshwar 16. Kolkata Kolkata North 17. Ranchi 18. Lucknow Lucknow 19. Meerut 20. Mumbai Thane 21. Pune 7.2 In re ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
