Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper officer under sections 73 and 74 of the Sikkim Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017'

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..... ated 11th March, 2022, para 3A has been inserted in the Notification No. 2/2017-State Tax dated 19th June, 2017, to empower Additional Commissioners of State Tax/ Joint Commissioners of State Tax of some of the specified State Tax Commissionerates, with All India Jurisdiction for the purpose of adjudication of the show cause notices issued by the officers of the Directorate General of Goods and Services Tax Intelligence. Consequently, para 6 and 7 of the Circular No. 31/05/2018-GST, dated 9th February, 2018 are hereby amended as below: 6. The State Tax officers of Audit Commissionerates and Directorate General of Goods and Services Tax Intelligence (hereinafter referred to as DGGI ) shall exercise the powers only to issue show cause n .....

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..... re the location of principal place of business of the noticee, having the highest amount of demand of tax in the said show cause notice(s), falls under the jurisdiction of a State Tax Zone mentioned in column 2 of the table below, the show cause notice(s) may be adjudicated by the Additional Commissioner/ Joint Commissioner of State Tax, holding the charge of Adjudication (DGGI cases), of the State Tax Commissionerate mentioned in column 3 of the said table corresponding to the said State Tax Zone. Such show cause notice(s) may, accordingly, be made answerable by the officers of DGGI to the concerned Additional/ Joint Commissioners of State Tax. TABLE Sl. No. Central Tax Zone in whose jur .....

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..... 16. Kolkata Kolkata North 17. Ranchi 18. Lucknow Lucknow 19. Meerut 20. Mumbai Thane 21. Pune 7.2 In respect of a show cause notice issued by the State Tax officers of Audit Commissionerate, where the principal place of business of noticees fall under the jurisdiction of multiple State Tax Commissionerates, a proposal for appointment of common adjudicating authority may be sent to the Governemnt. .....

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