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of <h1>Common Adjudicating Authority Appointed for DGGI Show Cause Notices under CGST and IGST Acts 2017.</h1> The Central Board of Indirect Taxes and Customs has appointed a common adjudicating authority for handling show cause notices issued by the Directorate General of Goods and Services Tax Intelligence (DGGI). This appointment is made under the provisions of the Central Goods and Services Tax Act, 2017, and the Integrated Goods and Services Tax Act, 2017. The notification lists various entities, each identified by their GSTIN, and specifies the adjudicating authority responsible for each case. The appointed adjudicating authority is either the Additional Commissioner or Joint Commissioner of CGST and Central Excise, Chandigarh Commissionerate, responsible for DGGI cases.
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