Important Keywords: Order No. 2/2019 – GST: Appointment of common authority for the purpose of exercise of powers under sections 73,74, 75 and 76 of the CGST Act 2017, Order No. 2/2019-GST, CBEC-20/16/15/2018-GST, Sections 73 CGST Act 2017, Sections 74 CGST Act 2017, Sections 75 CGST Act 2017, Sections 76 CGST Act 2017, Section 5(1) CGST Act 2017, Notification 02/2017 – Central Tax,
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Table of Contents
CBEC-20/16/15/2018-GST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
*****
New Delhi, dated 12th March, 2019
Order No. 2/2019 – GST: Appointment of common authority for the purpose of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017
Subject: Appointment of common authority for the purpose of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017
In exercise of the powers conferred by sub-section (1) of section (5) of the Central Goods and Services Tax Act, 2017 (12 of 2017), hereinafter referred to as the “said Act”, read with notification. 02/2017 –Central Tax dated 19.06.2017, the Central Board of Indirect Taxes and Customs hereby assigns the case specified at Column (2)of the Table below to the Central Tax officer specified at Column (3)of the said Table for the purpose specified at Column (4)of the said Table.
Table
| S.No. | Description of the case | Central Tax Officer to whom the case is being assigned | Purpose |
| (1) | (2) | (3) | (4) |
| 1. | Case that is being investigated by the office of Commissioner of Central Tax, Mumbai Centralvide file bearing F.No.V/AE/MC/TF-III/LAOPL/142/2018 relating to taxpayers with following GSTINs: i. 27AADCB1093N1ZG ii. 27AAACP6317L1Z8 iii. 27AAJCM2232N1Z8 iv. 27AADCH4147D1ZU v. 27AACCL6362P1ZX vi. 27AABCW0381Q1ZU vii. 27AADCH4138C1ZX viii. 27AAFCR9092M1ZL ix. 27AAECT2696Q1ZG x. 27AAECG7528G1ZH xi. 27AAFCG5520K1ZJ xii. 27AAFCB8613G1ZP xiii. 27AAGCK3701P1Z9 xiv. 27AAHCR6968G1ZT xv. 27AAICM1771F1ZG xvi. 27AADCS0967L1ZY xvii. 27AAHCA0613R1ZH xviii. 27AADCG1613M1ZN xix. 27AAAFP8437A1ZG xx. 27AAHCP3235G1ZH xxi. 27AAACW8041N1ZW xxii. 27AABCF2615C1Z7 | Commissioner of Central Tax, Mumbai Central | Exercise of powers under section 73, 74 , 75 and 76 of the said Act in respect of the taxpayers mentioned in Column (2) |
(Kumar Satyam)
Assistant Commissioner (GST)
Frequently Asked Questions (FAQs)
📌 Q1: What is Order No. 2/2019 – GST?
Answer:
This order, issued by CBIC on March 12, 2019, assigns specific tax cases to a common adjudicating authority. It applies to cases investigated by the Commissioner of Central Tax, Mumbai Central, allowing them to:
✔️ Assess tax liabilities under Sections 73 & 74
✔️ Handle disputes related to tax demands & penalties under Sections 75 & 76
✔️ Ensure uniform adjudication & faster resolution
💡 Need expert GST assistance? → Consult Finodha GST Professionals
🏛 Q2: What are Sections 73, 74, 75, and 76 of CGST Act, 2017?
Answer:
📌 These sections govern tax determination, fraud investigations, and penalties under GST:
✅ Section 73 – Tax demand for non-fraudulent cases (e.g., errors or unintentional tax shortfalls)
✅ Section 74 – Tax demand for fraudulent cases (e.g., willful tax evasion)
✅ Section 75 – General provisions for tax determination, including hearing rights & Penalties
✅ Section 76 – Recovery of tax collected but not paid to the government
🚀 Facing a GST dispute? Get Legal Assistance
📍 Q3: Why was a common adjudicating authority appointed?
Answer:
The government assigned a single adjudicating authority for these cases to:
✅ Prevent multiple tax officers from handling the same case
✅ Ensure uniformity in tax adjudication
✅ Speed up the resolution of GST disputes
📢 Need help responding to a tax demand? Talk to Finodha Experts! → Click Here
⚠️ Q4: What happens if a taxpayer receives a notice under these sections?
Answer:
🚨 If you receive a GST notice under Sections 73, 74, 75, or 76, you must:
✔️ Review the notice carefully – Check for tax shortfalls, penalties, or allegations
✔️ File a response within the given time – Delays can lead to penalties
✔️ Provide supporting documents – Show valid records to justify your claims
✔️ Consult a GST expert – Professional help can reduce penalties & tax liabilities
✅ Need help drafting a reply? Talk to a GST Professional
⏳ Q5: How can a taxpayer respond to a GST demand under Sections 73 & 74?
Answer:
📌 Steps to Respond to a GST Demand Notice:
1️⃣ Login to GST Portal (www.gst.gov.in)
2️⃣ Go to Services > User Services > View Notices & Orders
3️⃣ Check the details & timeline for the response
4️⃣ File a reply & upload supporting documents
5️⃣ If needed, request a personal hearing
🚀 Struggling with GST litigation? Get Professional Help
📢 Q6: Who does Order No. 2/2019 – GST apply to?
Answer:
🚫 Not all taxpayers are affected. This order applies only to cases investigated by the Commissioner of Central Tax, Mumbai Central involving specific GSTINs listed in the order.
📢 Need clarity on your case? Consult Finodha’s GST Experts! → Click Here
🚀 Q7: What are the consequences of non-compliance under these sections?
Answer:
❌ If you fail to respond or comply:
✔️ Heavy penalties & interest on unpaid tax
✔️ Legal proceedings under GST laws
✔️ Seizure of assets & business accounts in extreme cases
✅ Avoid penalties! Ensure GST Compliance
📄 Q8: Can a taxpayer appeal against a GST demand under these sections?
Answer:
📌 Yes! You can file an appeal within:
✔️ 3 months from the notice date (under Section 107 of CGST Act)
✔️ +1 month extra if justified with valid reasons
🚀 Want to file an appeal? Let Finodha handle it for you
📌 Q9: How can Finodha help businesses with GST litigation & compliance?
Answer:
🚀 Finodha offers expert GST solutions, including:
✔️ GST Registration – Register Now
✔️ GST Return Filing – File with Ease
✔️ GST Litigation & Compliance – Resolve Disputes
✔️ Legal Advisory Services – Talk to GST Experts
📢 Facing a GST legal issue? Consult Finodha Today
🚀 Q10: How to stay updated on GST changes & compliance requirements?
Answer:
📌 Stay ahead with Finodha’s GST updates!
✔️ Bookmark Finodha GST Compliance Hub
✔️ Subscribe to our newsletter for real-time alerts
✔️ Follow us on LinkedIn & Twitter for GST insights!
🔹 Never miss a GST update! Subscribe for Alerts
📢 Key Takeaways from Order No. 2/2019 – GST
✅ Common adjudicating authority assigned for GST disputes under Sections 73, 74, 75 & 76
✅ Applies only to cases investigated by Mumbai Central Tax Office
✅ Ensures uniform & faster tax dispute resolution
✅ Businesses must respond to GST demands on time to avoid penalties
📢 Facing a GST dispute? 🚀 Act now & consult Finodha today!
🔹 Resolve Your GST Issue Now
🔹 Talk to a GST Expert
Download PDF: Order No. 2/2019 – GST
More Information: https://taxinformation.cbic.gov.in/
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