Adjudication reassignment of GST show-cause notices now handled by taxpayer services vertical with jurisdiction by PIN and pecuniary limits. Adjudication of GST show-cause notices issued by Intelligence, Enforcement and Audit formations is transferred to the Taxpayer Services Vertical; jurisdiction is to be determined by the noticee's PIN code and the pecuniary limits of adjudicating authorities, the issuing authority must identify the adjudicating authority in the notice, and GST Info will implement transmission arrangements, effective from January 2023.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Adjudication reassignment of GST show-cause notices now handled by taxpayer services vertical with jurisdiction by PIN and pecuniary limits.
Adjudication of GST show-cause notices issued by Intelligence, Enforcement and Audit formations is transferred to the Taxpayer Services Vertical; jurisdiction is to be determined by the noticee's PIN code and the pecuniary limits of adjudicating authorities, the issuing authority must identify the adjudicating authority in the notice, and GST Info will implement transmission arrangements, effective from January 2023.
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