Authority regarding action consequential to issuance of Show Cause Notice and for issuance of recurring SCN in case of an enforcement action initiated by the Central authorities against a taxpayer assigned to State and vice versa https://www.taxtmi.com/news?id=25888 Consequential proceedings arising from enforcement initiated by one tax authority against a taxpayer administered by another shall be conducted by the authority that initiated the enforcement; refunds remain with the jurisdictional authority administering the taxpayer. Recurring Show Cause Notices, being based on the same subject matter and grounds and not involving fresh investigation, should be issued by the jurisdictional tax authority that maintains the taxpayer's records and conducts assessments, to avoid undue burden on the investigating authority. en-us Fri, 21 Oct 2022 11:26:02 +0530 Fri, 21 Oct 2022 11:26:02 +0530 TaxTMI RSS Generator Authority regarding action consequential to issuance of Show Cause Notice and for issuance of recurring SCN in case of an enforcement action initiated by the Central authorities against a taxpayer assigned to State and vice versa https://www.taxtmi.com/news?id=25888 Consequential proceedings arising from enforcement initiated by one tax authority against a taxpayer administered by another shall be conducted by the authority that initiated the enforcement; refunds remain with the jurisdictional authority administering the taxpayer. Recurring Show Cause Notices, being based on the same subject matter and grounds and not involving fresh investigation, should be issued by the jurisdictional tax authority that maintains the taxpayer's records and conducts assessments, to avoid undue burden on the investigating authority. News - Fri, 21 Oct 2022 11:26:02 +0530 https://www.taxtmi.com/news?id=25888