<h1>GST Council Clarifies: Initiating Authority Handles Enforcement Actions; Jurisdictional Authorities to Issue Recurring Show Cause Notices.</h1> The GST Council addressed the issue of varied practices in issuing recurring Show Cause Notices (SCNs) when enforcement actions are initiated by Central authorities against taxpayers assigned to State authorities, and vice versa. The Council decided that the authority initiating the enforcement action will handle all consequential actions, such as appeals and adjudications. However, recurring SCNs, which do not require fresh investigation, should be issued by the jurisdictional tax authorities responsible for the taxpayer's assessment. This approach aims to prevent confusion and ensure timely issuance of SCNs by the appropriate authorities.