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<h1>Kerala SGST Circular: Joint Commissioners to Adjudicate Multi-Taxpayer Issues for Consistency, Previous Circular Withdrawn, Actions Validated.</h1> The circular from the Kerala State Goods and Services Tax Department addresses the adjudication of show cause notices under the Kerala SGST Act, 2017. It mandates that when multiple taxpayers are involved in a single issue, a common adjudicating authority, specifically the Joint Commissioners of Taxpayer Services, will handle all related notices to ensure consistency and prevent legal disputes. This applies regardless of the tax amount involved. The circular also withdraws a previous circular but validates any actions already taken under it. Any challenges in implementing this directive should be reported promptly.