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<h1>Kerala GST Department Shifts Show Cause Notice Adjudication to Taxpayer Services for Better Focus on Core Functions.</h1> The State GST Department in Kerala has restructured its operations, shifting the adjudication of show cause notices issued under Sections 73 and 74 of the Central, State, and Integrated Goods and Services Tax Acts, 2017, from the Intelligence, Enforcement, and Audit verticals to the Taxpayer Services vertical. This change aims to allow each vertical to concentrate on its core functions. The jurisdictional adjudicating authority will be determined by the noticee's PIN Code and specified pecuniary limits. The GST Information system will facilitate the transfer of notices to the appropriate authorities, effective from January 10, 2023.