Important Keywords: Notification No. 31/2024 – Central Tax: Seeks to appoint common adjudicating authority for Show cause notices issued by officers of DGGI, NOTIFICATION No. 31/2024–Central Tax, F. No- CBIC-20010/27/2024-GST, Section 3 IGST Act 2017, Section 5 CGST Act 2017,
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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (II)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
New Delhi, the 13th December, 2024.
Notification No. 31/2024 – Central Tax: Seeks to appoint common adjudicating authority for Show cause notices issued by officers of DGGI
S.O…(E).— In exercise of the powers conferred by section 5 of the CGST Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Board of Indirect Taxes and Customs, hereby appoint officers mentioned in column (4) of the Table below for passing an order or decision in respect of notices mentioned in column (3) of the said Table issued to the notices mentioned in column (2) of the said Table by the officers of Directorate General of Goods and Services Tax Intelligence under sections 73, 74, 122, 125 and 127 of GST Act, 2017 (12 of 2017), namely
TABLE
| S. No. | Name of Noticee and Address | Show Cause Notice Number, Date and Issuing Authority | Name of the Adjuticating Authority |
| (1) | (2) | (3) | (4) |
| 1 | M/s Sushil Kumar Munish Kumar & Co. (Prop. Gopal), GSTIN- 24AQXPG1593M1Z6, A/501, Sun Square, Nr. Old Highcort Income Tax, Navrangpura, Ahmedabad, Gujarat, 380009; and others | 15/2024-DGGI Hqrs. Dated 04.08.2024 by Joint Director, DGGI, Hqrs | Additional Commissioner or Joint Commissioner, CGST and Central Excise, Chandigarh Commissionerate [holding the charge of adjudication of DGGI cases]. |
| 2 | M/s Aggarwal Enterprises (Prop. Monika Garg), GSTIN – 06AEOPG1782K1Z7, SH No. SCF 9b, Anaj Mandi, Sirsa, Sirsa, Haryana, 125055; and others | 16/2024-DGGI Hqrs. Dated 04.08.2024 by Joint Director, DGGI, Hqrs | |
| 3 | M/s Ahuja Cotspin Pvt. Ltd., GSTIN – 03AAJCA0093R1ZF, Ground Floor, Shop No. 3, B-Vi-I, 1/A, Block-6, Ghati Balmiki, State Bank Of India, Madhopuri, Ludhiana- 141008, Punjab; and others | 17/2024-DGGI Hqrs. Dated 04.08.2024 by Joint Director, DGGI, Hqrs | |
| 4 | M/s BST Textile Mills Pvt. Ltd, GSTIN – 05AACCB7130P1ZL, Plot No. 9, Sector No. 9, Iie Pantnagar, Sidcul, Rudrapur, Udham Singh Nagar, Uttarakhand, 263153; and others | 18/2024-DGGI Hqrs. Dated 04.08.2024 by Joint Director, DGGI, Hqrs |
| 5 | M/S Rana Polycot Ltd., GSTIN – 03AAACR7623M1ZB, Ambala-Chandigarh Road, Village Alamgir, Sas Nagar, Punjab, 140507; and others | 19/2024-DGGI Hqrs. Dated 04.08.2024 by Joint Director, DGGI, Hqrs | |
| 6 | M/s. Garg Acrylics Limited, GSTIN – 03AAACG3332N1ZU, 1230/1, Kanganwal Road, V.P.O. Jugiana, Ludhiana, Punjab, 141120; and others | 20/2024-DGGI Hqrs. Dated 04.08.2024 by Joint Director, DGGI, Hqrs | |
| 7 | M/s. S. T. Cottex Exports Pvt. Ltd., GSTIN – 03AAECS5993F1Z8, B-Xxx891, Sherpur Road, Behind Petrol Pump, Ludhiana, Punjab, 141009; and others | 21/2024-DGGI Hqrs. Dated 04.08.2024 by Joint Director, DGGI, Hqrs | |
| 8 | DURGA COTTON FACTORY, GSTIN – 03AMWPG6219P1ZG, Near Roshan Cotspin, Mandi Killianwali, Sri Muktsar Sahib, Punjab-151211; and others | 15/2024-25 dated 09.07.2024 by Additional Director DGGI Ludhiana Zonal Unit | |
| 9 | GOPIMAL KAUR SAIN INDUSTRIES (P) LTD, GSTIN – 03AAFCG1369Q1ZA, Plot No 15-15A, Mahavir Jain Colony, Sunder Nagar, Ludhiana, Punjab, 141001; and others | 17/2024-25 dated 15.07.2024 by Deputy Director DGGI Ludhiana Zonal Unit | |
| 10 | Nahar Spinning Mills Limited, GSTIN – 03AAACN5710D1Z6, 371 to 373, 375 to 378, 381, 425, 427, RK Road, Industrial Area A, Ludhiana, Punjab, 141003. ; and others | 19/2024-25 dated 19.07.2024 by Additional Director DGGI Ludhiana Zonal Unit | |
| 11 | Nahar Industrial Enterprises Limited, GSTIN – 03AACCN3563A2Z2, B3-8, A-4, Focal Point, Phase-IV, Ludhiana, Punjab, 141010; and others | 23/2024-25 (GST) dated 23.07.2024 by Additional Director DGGI Ludhiana Zonal Unit | |
| 12 | M/s Sharmanji Yarns Pvt Ltd, GSTIN – 03AAHCS6629R1ZP, Village Lakhowal, Lakhowal Road, Kohara, Ludhiana, Punjab, 141112; and others | 117-155/2024-GST, dated 09-07-2024 by Additional Director DGGI Chandigarh Zonal Unit |
[F. No- CBIC-20010/27/2024-GST]
(Raushan Kumar),
Under Secretary.
Frequently Asked Questions (FAQs)
📌 Q1: What is Notification No. 31/2024 – Central Tax?
Answer:
Notification No. 31/2024 – Central Tax, issued on December 13, 2024, appoints a common adjudicating authority for show cause notices (SCNs) issued by the Directorate General of GST Intelligence (DGGI).
📢 Key Highlights:
✔️ Centralized adjudication of GST disputes
✔️ Applies to cases under Sections 73, 74, 122, 125, 127 of CGST Act, 2017
✔️ Aims to streamline decision-making & reduce delays
💡 Need expert GST assistance? → Consult Finodha GST Professionals
🏛 Q2: What is a Show Cause Notice (SCN) in GST?
Answer:
A Show Cause Notice (SCN) is a legal document issued by GST authorities when they suspect:
🚨 Tax evasion or misreporting of GST liability
🚨 Incorrect Input Tax Credit (ITC) claims
🚨 Non-compliance with GST rules
💡 Received an SCN? Get expert guidance from Finodha GST Experts → Click Here
📍 Q3: Why was a common adjudicating authority appointed?
Answer:
The DGGI issues multiple SCNs across different states, leading to:
🔹 Confusion for taxpayers handling multiple adjudication authorities
🔹 Inconsistent decisions on similar cases
🔹 Delays in resolution due to multiple jurisdictions
📢 With a common adjudicating authority, GST dispute resolution will be more streamlined and efficient.
🚀 Need help responding to an SCN? Talk to a GST Expert
⚖️ Q4: Under which GST sections are SCNs adjudicated?
Answer:
As per Notification No. 31/2024 – Central Tax, SCNs issued by DGGI officers will be adjudicated under:
📌 Section 73 – SCNs for non-fraudulent tax evasion
📌 Section 74 – SCNs for fraudulent tax evasion
📌 Section 122 – SCNs for specific GST violations & penalties
📌 Section 125 – SCNs for general penalties under GST
📌 Section 127 – SCNs for compounding of offenses
🚨 Got an SCN? Don’t panic! Finodha can help → Get GST Legal Assistance
📢 Q5: Who are the adjudicating authorities assigned under this notification?
Answer:
Each GST case listed in the notification will be handled by:
✔️ Additional Commissioner / Joint Commissioner of CGST & Central Excise
✔️ Authorities designated for specific Commissionerates (e.g., Chandigarh, Ludhiana, etc.)
💡 Check your case details! Finodha can help you identify the right authority.
⚠️ Q6: What happens if a taxpayer ignores a Show Cause Notice (SCN)?
Answer:
🚨 Ignoring an SCN can lead to serious consequences!
❌ Heavy penalties & interest on tax dues
❌ GST registration suspension or cancellation
❌ Legal action & asset recovery by authorities
✅ Need help responding? Talk to a GST Compliance Expert
⏳ Q7: What is the process after an SCN is issued?
Answer:
📌 Step 1: Taxpayer receives the SCN via email or GST portal
📌 Step 2: Taxpayer submits a reply within the deadline
📌 Step 3: Hearing before the adjudicating authority
📌 Step 4: Final decision/order is passed
⏳ Delaying your response could cost you heavily! Get expert help now → Finodha GST Legal Services
🚀 Q8: How can Finodha help businesses with GST disputes?
Answer:
✅ Review & Draft Your Response: Craft a strong reply to the SCN
✅ Legal Representation: Represent you before GST authorities
✅ Penalty Reduction Strategies: Minimize your GST liabilities
✅ Expert Consultation: Get guidance from seasoned GST professionals
📢 Don’t risk heavy penalties! Consult Finodha today
🌟 Q9: How to stay updated on GST changes & compliance requirements?
Answer:
🚀 Stay ahead of GST updates with Finodha!
✔️ Bookmark Finodha’s GST Compliance Hub
✔️ Subscribe to our newsletter for real-time alerts
✔️ Follow us on LinkedIn & Twitter for instant updates!
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📢 Key Takeaways from Notification No. 31/2024 – Central Tax
✅ A common adjudicating authority is now assigned for SCNs issued by DGGI
✅ Streamlined GST dispute resolution under Sections 73, 74, 122, 125, 127
✅ Businesses must respond to SCNs on time to avoid penalties
✅ Finodha provides expert GST legal assistance for SCNs & compliance
📢 Received a Show Cause Notice? 🚀 Act fast & consult Finodha today!
🔹 File your GST response now
🔹 Talk to a GST Expert
Download PDF: Notification No. 31/2024 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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