https://www.taxtmi.com/forum/issue?id=120063 Circular No. 31/05/2018-GST requires centralized adjudication where an SCN covers multiple GST registrations of the same PAN-holder; this principle applies to anti-evasion wing SCNs that implicate multi-jurisdictional registrations, allowing taxpayers to request consolidation and inter-commissionerate coordination, while local-scope SCNs limited to a single GSTIN remain outside the circular's mandatory reach. en-us Tue, 27 May 2025 17:53:25 +0530 Wed, 28 May 2025 16:33:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120063 Circular No. 31/05/2018-GST requires centralized adjudication where an SCN covers multiple GST registrations of the same PAN-holder; this principle applies to anti-evasion wing SCNs that implicate multi-jurisdictional registrations, allowing taxpayers to request consolidation and inter-commissionerate coordination, while local-scope SCNs limited to a single GSTIN remain outside the circular's mandatory reach. Discussion-Forum GST Tue, 27 May 2025 17:53:25 +0530 https://www.taxtmi.com/forum/issue?id=120063