TaxTMI 
TaxTMI 
Dear Experts,
I want to know if CGST amount is Rs. 15 lakh and igst amount is Rs. 5 lakh. Who will issue Show cause notice in this case?
Adjudication Limitation
28 Feb 2025 
1 Reply 
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Show cause notice jurisdiction follows allocation rules in para 5 of Circular 31/05/2018 GST as amended.
When a liability includes both Central GST and Integrated GST, the authority to issue a show cause notice is determined by the allocation and jurisdictional rules in paragraph 5 of Circular No. 31/05/2018 GST, as amended. (AI Summary)
When a liability includes both Central GST and Integrated GST, the authority to issue a show cause notice is determined by the allocation and jurisdictional rules in paragraph 5 of Circular No. 31/05/2018 GST, as amended. (AI Summary)