Standard Operating Procedure for transfer of cases from Enforcement Wings to officers having territorial jurisdiction

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....the functions to be performed under the Act and Rules made thereunder by a proper officer or authorised officer subject to the conditions mentioned in the said notification. In the said notification, for adjudication proceedings under section 73, 74 and 74A of the said Act the following condition has been mentioned :- "The cases investigated by the officers posted in Enforcement Wings shall be transferred to the proper officers or Additional Commissioner (Adm.) of the respective jurisdiction after the prior permission of the concerned Additional Commissioner, Enforcement, as the case may be, for follow up actions of issuance of show cause notices, adjudication orders and further proceeding thereof." Apart from the above, ther....

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....officer of the Enforcement Wing only. 1.3 However, in case, it is required to issue a Show Cause Notice (SCN), the concerned officer of the Enforcement Wing shall prepare the draft of the same and thereafter, shall transfer the investigated case alongwith draft SCN, after the prior permission of the concerned Additional Commissioner, Enforcement, to the proper officer of the respective territorial jurisdiction for follow up action of issuance of show cause notices, adjudication orders and any further proceeding thereof. The transfer shall also be carried out through the online Enforcement Module. However, in cases where immediate blocking of Input Tax credit of the said taxpayer or provisional attachment of any of his property or b....

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....y consult the officer(s) of the Enforcement Wing before finalizing the draft of the SCN or the adjudication order. 2. For existing cases initiated before the said notification date, the following procedure shall be followed :- 2.1 In cases, where the investigation is pending or completed and SCN has not been issued, the case shall be transferred along with the draft of the SCN for further action as per the procedure mentioned in Clause 1. 2.2 In cases where adjudication proceedings have been initiated but order is yet to be issued, the case shall be transferred along with the draft of the order for further action as per the procedure mentioned in Clause 1. In such cases, the ARN of the case shall be transferred fr....