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    <title>Power of redistribution of Show Cause Notice for adjudication</title>
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    <description>The Commissioner may reassign a show cause notice issued by one Assistant Commissioner to another Assistant Commissioner to liquidate pendencies and reallocate adjudicatory responsibility. This administrative redistribution is supported by existing circulars, SOPs and instructions addressing recovery proceedings, scrutiny of returns, inspection and detention of goods in movement, and the designation of the proper officer.</description>
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      <description>The Commissioner may reassign a show cause notice issued by one Assistant Commissioner to another Assistant Commissioner to liquidate pendencies and reallocate adjudicatory responsibility. This administrative redistribution is supported by existing circulars, SOPs and instructions addressing recovery proceedings, scrutiny of returns, inspection and detention of goods in movement, and the designation of the proper officer.</description>
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      <law>GST</law>
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