GST Notification 28/2024-Central Tax dt. 27-November-2024
GST Notification – 28/2024:
The notification issued by the Ministry of Finance (Department of Revenue) details the appointment of officers for adjudicating notices under the Central Goods and Services Tax (CGST) and Integrated Goods and Services Tax (IGST) Acts. The Central Board of Indirect Taxes and Customs (CBIC) has designated specific officers to handle cases related to various companies listed in the notice, which were issued by the Directorate General of Goods and Services Tax Intelligence (DGGI). These notices are issued under several sections of the CGST Act, including those addressing tax evasion and non-compliance.
The notification provides a table listing the names of noticees, their addresses, the notice numbers, the date of issuance, and the name of the adjudicating authority assigned to each case. The notices have been issued by the Additional Director of DGGI,
Delhi Zonal Unit, and the appointed adjudicating authorities are typically Joint or Additional Commissioners from the respective Central Goods and Services Tax and Excise Commissionerates. These officers are responsible for passing decisions regarding the notices, ensuring that businesses comply with the GST laws.
In summary, the notification formalizes the process for adjudicating GST-related cases and assigns responsibilities to specific officers for dealing with notices issued to various companies. This step ensures the enforcement of GST compliance through a structured adjudication process, helping to address any violations or disputes related to tax payments and business operations under GST regulations.
