Authority regarding action consequential to issuance of Show Cause Notice and for issuance of recurring SCN in case of an enforcement action initiated by the Central authorities against a taxpayer assigned to State and vice versa'

Enforcement jurisdiction controls consequential actions, while jurisdictional tax authority must issue recurring show cause notices and handle refunds.

All consequential actions arising from an enforcement action lie with the authority that initiated the enforcement, while refunds must be granted by the jurisdictional tax authority administering the taxpayer. Recurring SCNs do not require fresh investigation and should therefore be issued by the jurisdictional authority that maintains the taxpayer's records and assessments rather than by the initiating investigating authority.