Assignment of Officers to handle GST Notices
Notification No 28/2024 has been issued for Assignment of Officers to handle GST Notices. As per section 5 of CGST Act and section 3 of IGST Act CBIC is appoint officers for certain tasks. This notification provides specific officers who will handle orders related to GST Notices.
Details of the Table :
Column (2) talks about the people or entites who have been issued GST Notices.
Column (3) talks about types of Notices issued under GST laws under section 73 or 74 , section 122, section 125, section 127.
Column (4) talks about the officers assigned to make decisions or pass orders in these cases.These officers will act as adjudicators for the specified notices.
The Notices mentioned were originally issued by the DGGI, this notification transfers the authority to resolve these cases to specific officers.
In simple, The CBIC is officially appointing certain officers to handle and decide on GST related notices that were issued by the DGGI. The table specifies who will handle what case and for which taxpayer.
Download List of Officers from the below specified Link