The Central Board of Indirect Taxes and Customs (CBIC) has given a GST circular No.169/2022 for the revision of sections 73 and 74 of the Central GST Acts.
Vide GST Notification No. 02/2022-Central Tax on 11th March 2022, para 3A is been inserted in the Notification No. 2/2017-Central Tax on 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.
The GST circular No.169 given by the Board before mentioned that the Central Tax officers of Audit Commissionerates and Directorate General of Goods and Services Tax Intelligence will use the powers exclusively to provide the show-cause notices. A show-cause notice given through them will be adjudicated by the competent Central Tax officer of the executive Commissionerate whose jurisdiction the notice is being enrolled when these cases concerning to the jurisdiction of one executive Commissionerate of Central Tax only.
For the show cause notice given by the Central Tax officers of the Audit Commissionerate, in which the main location of the business of notices comes beneath the jurisdiction of multiple Central Tax Commissionerates, a proposal for appointment of a common adjudicating authority may be sent to the Board.
For the show-cause notices provided by the officers of DGGI before the issuance of notification No. 02/2022-Central Tax dated 11th March 2022, relating to cases mentioned in para 7.1 above and in which no adjudication order has been allotted to date, this might be made answerable to the Additional/Joint Commissioners of Central Tax, having All India jurisdiction, as per the criteria mentioned in para 7.1 above, by issuing corrigendum to these show-cause notices, the circular stated.
