Yes, you can raise a jurisdiction objection to a GST notice, but whether it succeeds depends on the officer’s authority for the specific function and the facts of the case. Under the Central Goods and Services Tax Act, 2017 (CGST Act), “proper officer” is a function-based designation: the officer must have been assigned the relevant function. Check authority to issue the notice separately from authority to adjudicate it. A job title, the officer’s location, or the fact that the officer works for DGGI does not by itself establish that the notice is invalid—or valid.
To assess a particular notice, compare its legal provision, tax period and amount, issuing and adjudicating officers, applicable assignment instruments and dates, GSTIN and place of business, and any earlier proceeding on the same subject matter. The information in a title alone cannot determine whether a notice is void.
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What “proper officer” means under GST
Section 2(91) of the CGST Act defines a “proper officer” in relation to a function under the Act as the Commissioner or Central Tax officer assigned that function by the Commissioner in the Board. The key question is therefore not simply whether an officer is senior enough or works in the taxpayer’s locality. It is whether the officer was assigned the particular function at issue.
A GST notice can involve at least two distinct functions: issuing the notice and deciding the resulting proceeding. Identify the authority responsible for each. An officer’s role in an investigation does not, without more, establish who is assigned to adjudicate the notice.
Which authority issued the notice—and who will decide it?
Read the complete notice, not only the portal summary. Note the section and subsection invoked, the issuing officer and office, the officer or authority to whom the notice is answerable, the amount and tax period, and the response date. Then compare those details with the assignment that applied on the relevant date.
| Question | What to verify | Why it matters |
|---|---|---|
| Who issued the notice? | The signing officer’s exact designation and office, the statutory function being performed, and the assignment applicable to that officer. | Investigation work and authority to issue a particular statutory notice are not necessarily the same function. |
| Who will adjudicate it? | The adjudicating authority named in the notice, if identified, and the assignment covering the notice category, location, amount and date. | Authority to issue and authority to decide should be tested separately. |
| Does the assignment have limits? | The relevant section or subsection, demand amount, officer rank, and any conditions in the applicable circular or notification. | An assignment can be subject to allocation rules or monetary limits; rank alone does not settle the question. |
Do not assume a Superintendent lacks authority
CBIC Circular 31/05/2018-GST assigns listed functions under sections 73 and 74 to specified Central Tax ranks and sets out monetary limits. It also assigns Superintendents specified functions under both sections, including relevant notice and order provisions. A notice signed by a Superintendent is not, by that fact alone, proof that the officer lacked jurisdiction.
Check the exact subsection, amount, issuing office and any amendment to the assignment that applied when the function was performed. The circular’s allocation and limits matter; a title or rank viewed in isolation does not answer whether that particular notice was within the officer’s authority.
Can DGGI issue a GST show-cause notice?
CBIC Circular 169/01/2022-GST describes DGGI officers’ powers to issue show-cause notices and sets out an adjudication arrangement for them. For a case within one executive commissionerate, adjudication is by the competent Central Tax officer under that framework; qualifying cases spanning multiple commissionerates have a distinct arrangement. The fact that a notice came from DGGI does not alone make it invalid.
CBIC Circular 239/33/2024-GST, dated 4 December 2024, amended the framework. It records that Notification 27/2024-Central Tax, dated 25 November 2024, took effect on 1 December 2024 and empowered specified Additional or Joint Commissioners with all-India jurisdiction to adjudicate covered DGGI notices. The amendment provides an allocation arrangement for covered multi-commissionerate cases, including certain cases involving multiple noticees or notices on the same issue.
For a DGGI notice, verify whether it falls within the covered category and which version of the notification and circular applies. Do not assume that every DGGI matter is covered by the all-India adjudication arrangement. The date of the relevant function matters when checking an amendment’s effective date.
Can Central and State GST authorities pursue the same issue?
Section 6(2)(b) of the CGST Act is the starting point when a State or Union Territory proper officer has already initiated proceedings on a subject matter and a Central Tax proper officer later begins proceedings on that same subject matter. The provision is subject to its statutory conditions; it is not a blanket rule that Central and State administrations can never act in relation to the same taxpayer.
Build the objection around the actual proceedings. Compare the taxpayer, subject matter, initiating authority and dates, rather than relying only on a shared broad topic such as input tax credit. Preserve the earlier notice or other record that shows when proceedings began and what they concerned.
In a judgment dated 14 August 2025, the Supreme Court of India considered a State GST proceeding and a subsequent DGGI role. In the circumstances before it, the Court rejected the premise that an administrative act had transferred the State’s adjudication proceedings to DGGI, distinguishing investigation assistance from adjudication by the officer who initiated the proceeding. That discussion should be applied to its facts, not treated as a rule that resolves every case involving multiple agencies or a DGGI notice.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What evidence to collect before objecting
- The notice and portal record: Keep the complete notice and its portal-served summary. Record the provision invoked, tax period, demand amount, reply date and the authority to whom the notice is answerable.
- Officer details: Note the exact designation and office of the signatory, and distinguish an issuing proper officer from an investigating officer where the documents show different roles.
- Adjudication details: Record the adjudicating authority named in the notice, if any, and find the assignment or notification relevant to that authority, notice type, location and amount.
- DGGI coverage: If DGGI is involved, identify the noticees and GSTINs, the Central Tax commissionerates involved and whether the matter appears to meet the category covered by the 2024 amendment.
- Taxpayer and location: List each noticee’s GSTIN and principal place of business, and identify whether the authorities involved are Central, State or Union Territory authorities.
- Earlier proceedings: Gather any earlier notice or record of scrutiny, demand proceedings or formal initiation by a State, Union Territory or Central officer. Compare the issues and dates, not just the general tax topic.
- Applicable assignments: Check the circular and notification versions, including amendments effective on the date relevant to the notice or adjudication.
How to make a focused jurisdiction objection
- Identify the precise alleged defect. State whether the concern is that the officer lacked the assignment for the function, exceeded an applicable allocation or monetary limit, used the wrong DGGI adjudication route, or began a second proceeding barred by section 6(2)(b) on the facts.
- Connect the rule to the documents. Cite the relevant statutory provision and assignment instrument, then explain which facts show that it does not cover this officer or proceeding. Attach the notice and any earlier proceeding relied on.
- File through the response channel and meet the deadline. Rule 142 provides for electronic notice summaries and replies in FORM GST DRC-06. Confirm the form and rule applicable to the notice, and use the deadline stated in the notice and applicable rules. Raising an objection does not, on the material cited here, establish that the response deadline is paused. Address the substantive allegations as appropriate as well.
- Request a hearing in writing where applicable. Section 75(4) provides for an opportunity of hearing where the person makes a written request or where an adverse decision is contemplated in the covered proceeding.
- Check the order’s remedy promptly if one is issued. Read the appeal provision and limitation period applicable to that order and authority. The correct route and deadline cannot be identified without the particular order and case details.
A focused objection explains the specific assignment gap or overlap and supports it with documents. Avoid relying only on the officer’s location, rank or departmental affiliation.
When a notice defect may not invalidate the proceeding
Section 160 of the CGST Act addresses mistakes, defects and omissions where the proceeding is, in substance and effect, in conformity with the Act or existing law. A typographical or clerical error alone may therefore be different from a genuine lack of authority to perform the relevant function. Frame the objection around the legal authority and its application, not merely an error in presentation.
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What this can—and cannot—establish
The legal framework provides ways to test an officer’s authority, an assignment’s limits, a DGGI adjudication route and overlapping Central and State proceedings. Whether a particular objection succeeds depends on the notice, officer assignments and chronology. Without those records, it is not possible to determine that a specific notice is invalid or to select an appeal route or calculate a deadline.
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