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

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....Ph: 0471-2785276 Dated: 18-11-2024 File No. SGST/5230/2024-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/5230/202....

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....ncipal places of business of noticees fall under the jurisdiction of multiple adjudicating authorities. 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....

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....ssue, such show cause notices may be adjudicated, regardless of the amount involved, by the Joint 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 bu....