GST Notification – 31/2024:

The Customs Notification No. 31/2024–Central Tax, dated 13th December 2024, authorizes specific officers to adjudicate cases under sections 73, 74, 122, 125, and 127 of the CGST Act, 2017. Issued by the Central Board of Indirect Taxes and Customs (CBIC), it assigns Additional Commissioners or Joint Commissioners of CGST and Central Excise to handle notices issued by the Directorate General of GST Intelligence (DGGI) for alleged tax violations.

The notification lists cases involving entities such as M/s Sushil Kumar Munish Kumar & Co. and M/s Aggarwal Enterprises, detailing GSTINs, addresses, and issuing authorities. This ensures efficient adjudication and reinforces compliance with GST laws.