In terms of CBIC circular 31/2018, DGGI and audit authorities can make taxpayers answer to one single Adjudicating authority in case of SCN involving taxpayers based in multiple jurisdictions.
Does this circular also apply to SCN issued by the Anti-evasion wing of a particular commissionerate?
CBIC Circular 31/2018 Clarifies Adjudication Process for Multi-Jurisdictional Tax Show Cause Notices A discussion forum explored the application of CBIC Circular 31/2018 regarding adjudication of Show Cause Notices (SCNs) involving multi-jurisdictional taxpayers. The key issue was whether the circular applies to SCNs issued by anti-evasion wings of a specific commissionerate. Participants concluded that the circular's principles extend to SCNs covering multiple registrations across jurisdictions, with a recommendation for centralized adjudication to avoid parallel proceedings. (AI Summary)
TaxTMI 
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