The Office of the Commissioner of CGST & Central Excise, Jamshedpur, has withdrawn with immediate effect the controversial internal “Advisory Notice” dated October 10, 2025, which had triggered widespread concern across the tax administration and legal fraternity over its perceived intrusion into the independence of quasi-judicial adjudication under the GST regime.
The advisory, which had cautioned adjudicating authorities against confirming or dropping show cause notices without cross-verification from field formations or investigative agencies, has now been formally rescinded, bringing relief to adjudicating officers and tax professionals alike.
The withdrawn advisory—purportedly signed by the Commissioner—had advised adjudicating authorities to verify adjudication decisions with ranges or investigative agencies such as State GST or DGGI. Exercise caution while passing orders involving substantial amounts. Be mindful that “substantial lapses” in adjudication could invite vigilance scrutiny. Face possible action under the CCS Conduct Rules in cases of gross negligence.
The immediate withdrawal of the advisory is being seen as a necessary course correction to prevent erosion of adjudicatory independence and to preserve the credibility of the GST dispute resolution mechanism.
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