The Central Board of Indirect Taxes and Customs (CBIC) has notified powers of Additional Commissioner or Joint Commissioner of Central Tax for passing an order or decision in respect of notices issued by the officers of Directorate General of Goods and Services Tax Intelligence (DGGI).

The Board in the Central Government amended the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 02/2017-Central Tax, dated the 19th June, 2017.

The Principal Commissioner or Commissioner of Central Tax namely Principal Commissioner Ahmedabad South, Principal Commissioner Bengaluru East, Principal Commissioner Bhopal, Principal Commissioner Bhubaneswar, Principal Commissioner Chandigarh, Commissioner Chennai South, Principal Commissioner Delhi North, Commissioner Delhi West, Commissioner Faridabad, Principal Commissioner Guwahati, Principal Commissioner Jaipur shall have power of passing an order or decision in respect of notices issued by the officers of Directorate General of Goods and Services Tax Intelligence under sections 67, 73, 74, 76, 122, 125, 127, 129 and 130 of Central Goods and Services Tax Act 2017.

Sections 67 deals with the power of inspection, search and seizure. Section 73 applies to any tax liability when there is no suspicion of fraud, wilful misstatement or suppression of facts. Section 74 applies to a tax liability only when there is a suspicion of fraud, wilful misstatement or suppression of facts.

Notification No. 27/2024-Central Tax

Date: 25/11/2024