Notification No. 02/2022
Date: March 11, 2022
Subject: Vesting adjudication powers in Additional / Joint Commissioners for DGGI cases.
Description:
This notification amends Notification No. 02/2017–CT by inserting Table V, empowering specified Additional and Joint Commissioners to adjudicate show cause notices issued by DGGI under Sections 67, 73, 74, 76, 122, 125, 127, 129 and 130. The powers are exercisable pan-India. It ensures centralized adjudication of intelligence-based GST cases.
Amendment:
This notification amends notification No. 2/2017