CBIC amends Guidelines for Adjudication of DGGI Show Cause Notices

The CBIC issued Circular No. 239/33/2024-GST dated December 04, 2024, amending Circular No. 31/05/2018-GST, to align with Notification No. 27/2024-Central Tax, effective December 1, 2024. The amendments empower Additional/Joint Commissioners of specified Commissionerates with All India jurisdiction to adjudicate show cause notices (SCNs) issued by DGGI, even for cases involving multiple noticees or PANs. SCNs are adjudicated based on the highest tax demand, with allocation outlined in a detailed table linking zones to adjudicating Commissionerates. For SCNs issued before December 1, 2024, but undecided by November 30, a corrigenda must be issued to assign them to empowered adjudicators as per the new guidelines.

Source : https://taxinformation.cbic.gov.in/view-pdf/1003252/ENG/Circulars