Empowering Additional/Joint Commissioners for adjudication of DGGI notices based on noticee's highest tax demand location.
Circulars
GST
The circular amends the previous Circular No. 31/05/2018-GST to empower more Additional Commissioners/Joint Commissioners of specified Central Tax Commissionerates with All India jurisdiction for adjudication of show cause notices issued by DGGI officers. It provides criteria for allocating such notices to the concerned Additional/Joint Commissioners b
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