TaxTMI 
TaxTMI 
Power of redistribution of Show Cause Notice for adjudication
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....ower of redistribution of Show Cause Notice for adjudication<br> Query (Issue) Started By: - Sudhir Kumar Dated:- 15-7-2025 Last Reply Date:- 16-7-2025 Goods and Services Tax - GST<br>Got 1 Reply<br>GST<br>Sir, A show Cause Notice under GST Act has been issued by the Assistant Commissioner, CGST. But the same SCN has been allotted to another Assistant Commissioner by issuing a Corrigendum by the S....
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....CN issuing Assistant Commissioner mentioning as per direction of the Commissioner, CGST and to liquidate the pendencies in GST the SCNs issued are being re-distributed to the other Assistant Commissioner for adjudication. Whether Law under GST empower the Commissioner to re-distribute the case of SCN of competency of Assistant Commissioner to another Assistant Commissioner. Please guide.&nb....
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....sp; Reply By KASTURI SETHI: The Reply: Answer is in the positive. See Circular No. 3/3/2017-GST, dated 5-7-2017 as amended vide Circular No. 1/2024-GST (Instruction) dated 30-05-2024 : Recovery proceedings - Initiation of recovery proceedings before three months from the date of service of demand order - Guidelines 2/2022-GST (Instruction) dated 22-03-2022 : Registered person - Scrutiny of retur....
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....ns for FYs 2017-18 and 2018-19 - Standard Operating Procedure (SOP) notified 41/15/2018-GST dated 13-04-2018 : Interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances - Instructions 31/05/2018-GST dated 09-02-2018 : Proper officer under Sections 73 and 74 of CGST and under IGST.<br> Discussion Forum - Knowledge Sharing ....
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