Goods and Services Tax – GST Dated:- 21-10-2022 – News – Office of the Goods and Service Tax Council 5th Floor, Tower-II, Jeevan Bharti Bldg. Connaught Circus, New Delhi F.No.757/Follow-up/GSTC/2018/8198-19/10/2022 New Delhi, dated 19 th October, 2022 OFFICE MEMORANDUM 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 authorities against a taxpayer assigned to State and vice versa -reg. Varied practices are being followed by the field formations regarding the issuance of recurring Show Cause Notices (SCNs) as well as other consequential actions in cases where investigation has
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in 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 the Central tax authorities (and vice versa). In such cases, all the consequential action relating to the case including, but not limited to, appeal, review, adjudication, rectification, revision will lie with the authority which had initiated the enforcement action i.e. the Central tax authorities in the instant case. Refund in such cases may, however, be granted only by jurisdictional tax authority, administering the taxpayer. (ii) Issuance of recurring SCNs does not involve any fresh investigation as the subject matter as well as ground of SCN remain the same, a
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