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of <h1>Amendment Empowers GST Commissioners with All India Jurisdiction for Adjudicating Multi-Jurisdictional Show Cause Notices.</h1> The amendment to Circular No. 31/05/2018-GST, dated 9th February 2018, empowers Additional and Joint Commissioners of Central Tax with All India jurisdiction for adjudicating show cause notices issued by the Directorate General of Goods and Services Tax Intelligence. This applies when the principal place of business of noticees falls under multiple Central Tax Commissionerates or when multiple notices are issued on the same issue. The adjudication will be handled by designated officers based on the highest tax demand involved. The amendment also addresses show cause notices issued prior to the new notification, allowing for reallocation to the empowered officers.
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