Power of redistribution of Show Cause Notice for adjudication

[Sudhir Kumar]

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. 

[KASTURI SETHI]

Answer is in the positive. See Circular No. 3/3/2017-GST, dated 5-7-2017 as amended vide Circular No. 1/2024-GST (Instruction) dated 30-05-2024 : Recovery proceedings - Initiation of recovery proceedings before three months from the date of service of demand order - Guidelines 2/2022-GST (Instruction) dated 22-03-2022 : Registered person - Scrutiny of returns for FYs 2017-18 and 2018-19 - Standard Operating Procedure (SOP) notified 41/15/2018-GST dated 13-04-2018 : Interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances – Instructions 31/05/2018-GST dated 09-02-2018 : Proper officer under Sections 73 and 74 of CGST and under IGST.

AI Summary

Power to reassign show cause notices enables commissioner to reallocate adjudication of assistant commissioners' SCNs to manage pendencies. The Commissioner may reassign a show cause notice issued by one Assistant Commissioner to another Assistant Commissioner to liquidate pendencies and reallocate adjudicatory responsibility. This administrative redistribution is supported by existing circulars, SOPs and instructions addressing recovery proceedings, scrutiny of returns, inspection and detention of goods in movement, and the designation of the proper officer.