Kerala State Goods and Services Tax Act, 2017- Adjudication of Show Cause Notices- Common Adjudicating Authority

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....30/2024-PLC9 Circular No. : 21/2024-Kerala SGST Sub: Kerala State Goods and Services Tax Act, 2017- Adjudication of Show Cause Notices- Common Adjudicating Authority- reg. Ref: 1. Notification No. 7/2024 dated 18-10-2024 2. Circular No. 12/2024-Kerala SGST dated 18-10-2024 issued in File No. SGST/5230/2024-PLC9 (1) Adjudication of show cause notices issued by various verticals has been entru....

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....thorities. There can also be situations where multiple show cause notices are issued on the same issue to different noticees, having the same PAN but different GSTINs and their principal places of business fall under the jurisdiction of multiple adjudicating authorities. (3) When such a situation arises, the present procedure followed is to transfer the case related to each taxpayer involved in t....

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.... Commissioners of Taxpayer Services. (5) The Show Cause Notices issued by any vertical which require a common adjudicating authority shall be made answerable to the Taxpayer Services Joint Commissioners in the following manner regardless of the amount involved. (6) Where the principal place of business of the noticee, having the highest amount of demand of tax or penalty in the said show cause n....