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    <title>Standard Operating Procedure for transfer of cases from Enforcement Wings to officers having territorial jurisdiction</title>
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    <description>GST cases investigated by Enforcement Wings are transferred to territorial proper officers for show cause notice issuance, adjudication and further action after required approval and online case transfer. Enforcement Wings retain matters where intimation is satisfactorily answered or payment is made, goods-in-movement cases, and voluntary-payment closure proceedings. Higher-value cases are transferred to the Additional Commissioner (Administration) for adjudication and rectification, while subsequent recovery, appeals and refunds return to Enforcement. Pending cases, multi-year investigations, and previously adjudicated matters are governed by specified transfer and follow-up arrangements.</description>
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    <pubDate>Fri, 04 Apr 2025 00:00:00 +0530</pubDate>
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      <title>Standard Operating Procedure for transfer of cases from Enforcement Wings to officers having territorial jurisdiction</title>
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      <description>GST cases investigated by Enforcement Wings are transferred to territorial proper officers for show cause notice issuance, adjudication and further action after required approval and online case transfer. Enforcement Wings retain matters where intimation is satisfactorily answered or payment is made, goods-in-movement cases, and voluntary-payment closure proceedings. Higher-value cases are transferred to the Additional Commissioner (Administration) for adjudication and rectification, while subsequent recovery, appeals and refunds return to Enforcement. Pending cases, multi-year investigations, and previously adjudicated matters are governed by specified transfer and follow-up arrangements.</description>
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      <law>GST - States</law>
      <pubDate>Fri, 04 Apr 2025 00:00:00 +0530</pubDate>
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