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    <title>ADJUDICATION OF MULTIPLE SHOW CAUSE NOTICES</title>
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    <description>Adjudication of multiple interconnected GST show cause notices is to be centralised to a single adjudicating authority to ensure uniform decisions. Joint Commissioners of Taxpayer Services are empowered with state wide jurisdiction to adjudicate interconnected SCNs irrespective of amount; where a principal place of business with the highest demand exists in a district, the Joint Commissioner of that district will adjudicate all related notices, and connected penalty notices are to be consolidated before the same authority.</description>
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