Proper officer for adjudication

[Rajat Gupta]

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?

AI Summary

Centralized adjudication for multi-jurisdictional SCNs enables consolidation of proceedings and avoids parallel adjudication.
Circular No. 31/05/2018-GST requires centralized adjudication where an SCN covers multiple GST registrations of the same PAN-holder; this principle applies to anti-evasion wing SCNs that implicate multi-jurisdictional registrations, allowing taxpayers to request consolidation and inter-commissionerate coordination, while local-scope SCNs limited to a single GSTIN remain outside the circular's mandatory reach.