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of <h1>Enforcement Actions Handled by Initiating Authority; Refunds Processed by Taxpayer's Jurisdiction Under GST Rules</h1> When enforcement action against a taxpayer assigned to one tax jurisdiction is initiated by the other (Central or State), all consequential actions, including appeals and revisions, shall be handled by the initiating authority. However, refunds must be processed by the taxpayer's jurisdictional authority. Recurring Show Cause Notices (SCNs), which do not involve fresh investigations, should be issued by the jurisdictional authority responsible for assessing the taxpayer's returns, as they have access to relevant records and can determine the necessity of such notices. This approach prevents undue burden on the investigating authority and ensures timely action. The circular mandates uniformity in practice to avoid confusion and delays in enforcement proceedings across Central and State tax authorities.
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