Notification No. 28/2024 – CT: Adjudicating Authority

Answer: Notification No. 28/2024 – Central Tax, issued by the Ministry of Finance (CBIC) on November 27, 2024, appoints a common adjudicating authority for GST Show Cause Notices (SCNs) issued by the Directorate General of Goods and Services Tax Intelligence (DGGI).
🔹 Key Purpose: This amendment assigns specific Joint Commissioners or Additional Commissioners to adjudicate GST-related SCNs for taxpayers who received notices from DGGI offices across India.
🔹 Scope of Cases Covered: Notices issued under Sections 73, 74, 122, 125, and 127 of the CGST Act, 2017, which deal with tax evasion, penalties, and non-compliance.
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Answer: Before this notification, multiple GST authorities handled Show Cause Notices (SCNs), leading to:
❌ Jurisdictional confusion and delays.
❌ Inconsistent rulings on similar cases.
❌ Difficulty for businesses in responding to multiple adjudicating officers.
✅ Now, with a centralized authority, the adjudication process will be:
✔️ Faster and more structured.
✔️ Fair and uniform across different cases.
✔️ Easier for businesses to respond effectively.
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Answer: The notification affects:
✔️ Businesses that have received Show Cause Notices (SCNs) from DGGI.
✔️ Taxpayers accused of GST non-compliance, tax evasion, or fraud.
✔️ Entities under investigation for Input Tax Credit (ITC) misuse.
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Answer: These sections deal with GST enforcement and penalties:
📌 Section 73 – Tax demand where no fraud or wilful misstatement is found.
📌 Section 74 – Tax demand for fraud, suppression, or misrepresentation.
📌 Section 122 – Penalties for fraudulent GST claims or tax evasion.
📌 Section 125 – General penalty for GST non-compliance.
📌 Section 127 – Authority to impose penalties without issuing a demand notice.
For legal and compliance assistance, consult: Finodha GST Experts.

Answer: This notification improves GST dispute resolution by:
✅ Providing a clear adjudication framework for DGGI notices.
✅ Ensuring uniform decisions across different cases.
✅ Reducing delays in Show Cause Notice resolutions.
For GST dispute handling, reach out to: Finodha GST Compliance.

Answer: If you receive a DGGI Show Cause Notice (SCN), follow these steps:
1️⃣ Read the notice carefully to understand the allegations.
2️⃣ Gather relevant documents like invoices, ITC claims, and tax payments.
3️⃣ Consult a GST expert for a proper response strategy.
4️⃣ Submit your reply within the given deadline to avoid penalties.
For expert help in responding to GST notices, visit: Finodha GST Experts.

Answer: The notification takes effect immediately from November 27, 2024. From this date, all pending and new Show Cause Notices issued by DGGI will be adjudicated by the assigned authorities.
For timely GST compliance, check: Finodha GST Compliance.

Answer: The notification assigns Joint Commissioners or Additional Commissioners of Central GST & Central Excise in various zones to handle specific cases.
📌 For Example:
Thane Commissionerate will adjudicate cases involving companies from Kanpur, Mumbai, and Ghaziabad.
Other zones like Chennai, Kolkata, and Bengaluru have their respective authorities.
If your case is under DGGI scrutiny, get expert legal and tax advice: Click Here.

Answer: No, this notification does not impact GST registration or routine return filing. It only:
✔️ Streamlines the adjudication process for DGGI cases.
✔️ Ensures quicker resolution of tax disputes.
For hassle-free GST registration and return filing, visit:
🔹 GST Registration: Apply Now
🔹 GST Return Filing: File Now

Answer: If you need professional assistance for GST dispute resolution, Show Cause Notices, and compliance, Finodha offers:
📌 GST Compliance Services: Get Assistance
📌 Online GST Registration: Register Now
📌 GST Return Filing: File Your Returns
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Notification No. 28/2024 – Central Tax simplifies GST dispute resolution by appointing dedicated adjudicating authorities for DGGI cases. This will help businesses respond to notices more efficiently and ensure uniform tax administration.
📌 If you receive a Show Cause Notice (SCN), act immediately to avoid penalties!
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