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    <description>Winding up of Large Taxpayer Units under GST transfers LTU functions, files and adjudication to territorial CGST/Central Excise Commissionerates; Chief Commissioners must supervise file transfers, constitute monitoring committees, affix transfer stickers, and nominate Commissionerates to preserve technical records. Pending show cause notices and audit responsibilities are to be moved to jurisdictional commissionerates, with provision for appointment of a common adjudicating authority for centralized registrations or multi unit notices. A legal cell named Large Business Unit (LBU) may be created to coordinate legal representation and continuity of proceedings.</description>
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