𝗖𝗕𝗜𝗖 𝗖𝗶𝗿𝗰𝘂𝗹𝗮𝗿 𝗼𝗻 𝗔𝗱𝗷𝘂𝗱𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗦𝗖𝗡𝘀 𝗯𝘆 𝗗𝗚𝗚𝗜 📢 𝗧𝗵𝗲 𝗖𝗕𝗜𝗖 𝗰𝗹𝗮𝗿𝗶𝗳𝗶𝗲𝗱: "Adjudication of show cause notices (SCNs) issued by DGGI officers for multi-jurisdictional noticees will now be handled by Additional/Joint Commissioners with All India jurisdiction to ensure uniformity and efficiency."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗣𝘂𝗿𝗽𝗼𝘀𝗲: To streamline adjudication of SCNs issued to noticees across different jurisdictions. 𝗔𝗺𝗲𝗻𝗱𝗺𝗲𝗻𝘁𝘀: Notifications issued (No. 02/2022 and No. 27/2024) granting All India jurisdiction to specified adjudicating officers. 𝗖𝗵𝗮𝗻𝗴𝗲: Updates to Circular No. 31/05/2018-GST to incorporate these amendments. 𝗜𝘀𝘀𝘂𝗲: How will SCNs involving multiple jurisdictions be adjudicated?

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The CBIC clarified that adjudication of SCNs will be handled by officers based on the noticee's principal place of business with the highest tax demand. Additional/Joint Commissioners with All India jurisdiction will oversee multi-jurisdictional cases. Pending SCNs issued before 1st December 2024 will also be reassigned to these officers.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Circular No. 239/33/2024-GST 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 4 December 2024 📜 This circular ensures consistent handling of multi-jurisdictional SCNs and revises adjudication procedures for better efficiency and clarity.