Authority regarding action consequential to issuance of Show Cause Notice and for issuance of recurring SCN in case of an enforcement action initiated by the Central authorities against a taxpayer assigned to State and vice versa"

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....>GST<br>GST Council Office Memorandum F. No. 757/Follow-up/GSTC/2018/8198, dated 19-10-2022 Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes & Customs, New Delhi Subject : Authority regarding action consequential to issuance of Show Cause Notice and for issuance of recurring SCN in case of an enforcement action initiated by the Central aut....

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....s a need to have a uniform practice in such matters. 2. The matter was deliberated by the GST Council in its 47th meeting, where the Council recommended to clarify the issue as follows : (i) &nbsp;A taxpayer located within a State is open to enforcement action by both authorities. For example, an enforcement action against a taxpayer, assigned to State tax authorities, can be initiated by th....

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....the records and returns of the taxpayers, and to check whether the grounds of SCN still exist or not and take a view/action for issuance of recurring SCN, based on facts in the said period. Besides, if the same authority, who has taken enforcement based action (but does not administer the said taxpayer), is mandated to issue recurring SCN also, it will put unnecessary burden on the investigating t....