Legacy LTU adjudication: pending Central Excise and Service Tax notices to be handled by jurisdictional GST commissionerates. Winding up of LTUs on GST roll out requires transfer of legacy files to jurisdictional CGST/ Central Excise Commissionerates with monitoring committees and prescribed annexures. Pending Central Excise and Service Tax SCNs will be adjudicated by re organised jurisdictional Commissionerates; where notices cover multiple units or centralised registrations, a re organised Commissionerate may be appointed as common adjudicating authority. Future SCNs will treat each unit as an individual assessee. Audit functions and legal cases are to be transferred to territorial audit and Commissionerates, with a coordinating Large Business Unit to ensure continuity.