Notification No. 02/2022 – Central Tax Explained

Important Keyword: Notification No. 02/2022 – Central Tax, GST Adjudicating Authority, Common Adjudicator GST, SCN GST 2022, GST Compliance India,

Words: 1031; Read time: 5 minutes.

[F. No. CBIC-20016/2/2022-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 11th March, 2022

Notification No. 02/2022 - Central Tax: Appointment of Common Adjudicating authority for adjudicating the show cause notices issued by DGGI under GST.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

G.S.R    (E).– In exercise of the powers under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 02/2017-Central Tax, dated the 19^th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 609(E), dated the 19^th June, 2017, namely: -

In the said notification,–

• after paragraph 3, the following paragraph shall be inserted, namely :-
  “3A. Notwithstanding anything contained in paragraph 3, the Additional Commissioners or the Joint Commissioners of Central Tax, as the case may be, subordinate to the Principal Commissioners of Central Tax or the Commissioners of Central Tax, as specified in column (2) of Table V, are hereby vested with the powers as specified in the corresponding entry in Column (3) of the said Table.”;
• after Table IV, the following Table shall be inserted, namely:-

“TABLE V

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

Sl. No.	Principal Commissioner or Commissioner of Central Tax	Powers (Exercisable throughout the territory of India)
(1)	(2)	(3)
1.	Principal Commissioner Ahmedabad South	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.”.
2.	Principal Commissioner Bhopal

3.	Principal Commissioner Chandigarh
4.	Commissioner Chennai South
5.	Principal Commissioner Delhi North
6.	Principal Commissioner Guwahati
7.	Commissioner Ranga Reddy
8.	Principal Commissioner Kolkata North
9.	Principal Commissioner Lucknow
10.	Commissioner Thane

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: The principal notification No. 02/2017- Central Tax, dated the 19^th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 609(E), dated the 19^th June, 2017 and last amended vide Notification No. 02/2021 – Central Tax , dated the 12^th January, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 18(E), dated the  12^th January, 2021.

---

📚 Frequently Asked Questions (FAQs): Notification No. 02/2022 - Central Tax

---

---

🔗 Related Resources for Businesses:

• GST Registration
• GST Return Filing
• Income Tax Return Filing
• Setup Business in India
• Private Limited Compliance
• MSME Registration

---

Download PDF: Notification No. 02/2022 - Central Tax

---

More Information: https://taxinformation.cbic.gov.in/

Read more interesting articles: