Notification No. 02/2022
Date: March 11, 2022
Subject: Appointment of common adjudicating authority for adjudication of show cause notices issued by DGGI.
Description:
Additional Commissioners or Joint Commissioners of Central Tax are vested with powers to adjudicate notices issued by officers of the Directorate General of GST Intelligence. The powers are exercisable across India for specified sections of the CGST Act. Jurisdictional allocation is prescribed through insertion of Table V.
Effective Date:
11 March 2022
Previous Notification:
Notification No. 02/2017 – Central Tax dated 19.06.2017
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