Notification No. 27/2024
Date: November 25, 2024
Subject: Appointment of Additional and Joint Commissioners as common adjudicating authorities for DGGI cases.
Description:
Table V of Notification No. 02/2017–Central Tax is substituted.
Specified Principal Commissioners and Commissioners are empowered to adjudicate DGGI-issued notices.
Powers extend across the territory of India for specified sections of the CGST Act.
Effective Date of Notification:
01 December 2024
Previous Notification
Notification No. 02/2017 – Central Tax dated 19 June 2017