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of <h1>Kerala GST updates adjudication file allocation: Deputy Commissioners to handle cases u/ss 73 & 74 up to Rs. 5 crore.</h1> The Kerala State Goods & Services Tax Department has issued instructions for the allocation of adjudication files to Deputy Commissioners of Taxpayer Services and Adjudication. Due to the increasing number of taxpayers, additional Deputy Commissioner Adjudication posts have been created in several districts to enhance adjudication efficiency. The circular mandates that adjudications of show cause notices under sections 73 and 74 of the SGST Act, with pecuniary limits up to 5 crores, be handled by the jurisdictional Deputy Commissioner, Taxpayer Services. The Joint Commissioner will oversee the distribution of cases to ensure balanced workloads and prompt resolution, with formal orders issued for allocations.
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