TMI BlogAuthority regarding action consequential to issuance of Show Cause Notice and for issuance of recurring SCN in case of an enforcement action initiated by the State authorities against a taxpayer assigned to Centre and vice versa.X X X X Extracts X X X X X X X X Extracts X X X X ..... arashtra, 8th Floor, GST Bhavan, Mazgaon, Mumbai-400 010. TRADE CIRCULAR No. JC(HQ-5)/GST/ Recurrent SCN/22-23/ADM-8 B-74 dated 17/11/2022 Trade Circular No. 12 T of 2022. Sub. Authority regarding action consequential to issuance of Show Cause Notice and for issuance of recurring SCN in case of an enforcement action init ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by Central Tax authorities in respect of the taxpayers under administration of State Tax officer and vice versa. In some cases, the authority which initiates the investigation is also issuing recurring SCN whereas in some other cases, it is being left to the concerned jurisdictional Tax authority, who is administrating the taxpayer, to issue recurring SCN. 3. This may create confusion and m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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 State Tax Authorities in the instant case. b) The grant of refund is an independent process, hence the refund in such cases may be granted only by jurisdictional tax authority, administering the taxpayer. However, while ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xpayer), as they will be in a position to access 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 i.e. CBIC authority in the instant example. This Trade Circular is clarificatory in nature. Difficulty if any, in the implementation of this Circular may be b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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