GST Notification 2/2022 | Appointment of Common Adjudicating authority for declaring the show cause notice by DGGI

GST Notification 02/2022-Central Tax ,dt. 11-03-2022

In the GST notification 2/2022:

(i) 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.”;

(ii) 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…

Followed the table mentioned in the notification

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