Summary of Notification No 27/2024
Notification No 27/2024 has been issued for Authority of Additional and Joint Commissioners to decide DGGI Cases. The Additional Commissioner or Joint Commissioner of Central Tax has the authority to pass the orders or make decisions on cases where notices have been issued by officers of the Directorate General of Goods and Service Tax Intelligence (DGGI).
If the DGGI which investigates tax evasion or other GST Violations issue notice to taxpayer,the Additional Commissioner or Joint Commissioner of central taxes can review the cases and give final decision or order based on the findings.
The Notification shall come in to force from 01-12-2024.
In short, these officials act as decision-makers for cases intiated by DGGI officers.
In this Notification government has substitute Table-V in the Notification No 02/2017 dated 19-06-2017 with following Table.
| SI No | Principal Commissioner or Commissioner of Central Tax | Powers (Exercisable throughout the territory of India) |
| (1) | (2) | (3) |
| 1 | Principal Commissioner Ahmedabad South | Passing an order or decision in respect of notices issued by the officers of Directorate General of Goods and Services Tax Intelligence under sections 67, 73, 74, 76, 122, 125, 127, 129 and 130 of Central Goods and Services Tax Act 2017. |
| 2 | Principal Commissioner Bengaluru East | |
| 3 | Principal Commissioner Bhopal | |
| 4 | Principal Commissioner Bhubaneswar | |
| 5 | Principal Commissioner Chandigarh | |
| 6 | Commissioner Chennai South | |
| 7 | Principal Commissioner Delhi North | |
| 8 | Commissioner Delhi West | |
| 9 | Commissioner Faridabad | |
| 10 | Principal Commissioner Guwahati | |
| 11 | Principal Commissioner Jaipur | |
| 12 | Principal Commissioner Kolkata North | |
| 13 | Principal Commissioner Lucknow | |
| 14 | Principal Commissioner Meerut | |
| 15 | Commissioner Nagpur-II | |
| 16 | Commissioner Palghar | |
| 17 | Commissioner Pune-II | |
| 18 | Commissioner Rangareddy | |
| 19 | Principal Commissioner Ranch | |
| 20 | Commissioner Surat | |
| 21 | Commissioner Thane | |
| 22 | Commissioner Thiruvantathapuram | |
| 23 | Principal Commissioner Visakhapatna |
