Circular No. 239/33/2024-GST, dated December 4, 2024, has been issued by the Central Board of Indirect Taxes and Customs (CBIC) amending the provisions for the adjudication of the Show cause notices furnished via the officers of the Directorate General of Goods and Services Tax Intelligence (DGGI).
Authority has been provided to the Additional Commissioners and Joint Commissioners of Central Tax from this update made on Circular No. 31/05/2018-GST, from certain Commissionerates with All India Jurisdiction to manage adjudications. The amendments have the motive to ease the process that comprises the notices furnished before various entities or related to significant tax demands.
Major highlights are
- Case allocation based on the highest tax demand to a particular Commissionerates across India.
- Criteria of adjudication amended to ensure the efficient management of matter that comprises distinct PANs or GSTINs.
- To address pending cases with a structured approach via corrigendums, specifically those issued before November 30, 2024.
Impacted Zones and Commissionerates: A comprehensive table assigning adjudication obligations across 23 zones, like Ahmedabad South, Chennai South, and Mumbai West, to name a few is included in the amended circular.
W.e.f December 1, 2024, the amendment that comes into force aligns with Notification No. 27/2024-Central Tax, ensuring uniform application of the law across Commissionerates.
Industry Essences
The updated norms have the motive to improve adjudication efficiency, lessen delays, and ensure effective accountability in GST dispute resolution. From the facilitated approach businesses with complex structures and cross-jurisdictional functionality are anticipated to get an advantage.
