Sir, A show Cause Notice under GST Act has been issued by the Assistant Commissioner, CGST. But the same SCN has been allotted to another Assistant Commissioner by issuing a Corrigendum by the SCN issuing Assistant Commissioner mentioning as per direction of the Commissioner, CGST and to liquidate the pendencies in GST the SCNs issued are being re-distributed to the other Assistant Commissioner for adjudication.
Whether Law under GST empower the Commissioner to re-distribute the case of SCN of competency of Assistant Commissioner to another Assistant Commissioner. Please guide.
Commissioner can redistribute GST Show Cause Notice cases between Assistant Commissioners to clear pendencies An Assistant Commissioner issued a Show Cause Notice under GST Act, which was subsequently redistributed to another Assistant Commissioner through a corrigendum citing Commissioner's direction to liquidate pendencies. The query concerned whether GST law empowers the Commissioner to redistribute SCN cases between Assistant Commissioners of equal competency. The response confirmed this redistribution power exists, referencing multiple GST circulars including Circular No. 3/3/2017-GST dated 5-7-2017 as amended by Circular No.1/2024-GST dated 30-05-2024, along with various other circulars addressing recovery proceedings, return scrutiny procedures, and proper officer designations under GST provisions. (AI Summary)
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