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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        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 based on the location of the principal place of business of the noticee with the highest tax demand. It clarifies the procedure for adjudication of subsequent notices on the same issue involving different noticees. Notices issued before the amendment can be made answerable to the empowered officers by issuing corrigenda.

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