Kerala GST Dept. Mandates Common Adjudicating Authority for Multiple SCNs to Ensure Uniformity
The Kerala GST Department issued Circular No. 12/2024-Kerala SGST on October 18, 2024, requiring the use of a common adjudicating authority for show cause notices (SCNs) involving multiple taxpayers or similar issues. This move aims to eliminate legal inconsistencies that arise when SCNs are adjudicated by different authorities.
Key Points:
- State-wide Jurisdiction:
The Joint Commissioners of Taxpayer Services are empowered with state-wide jurisdiction. In cases where multiple taxpayers across districts or having different GSTINs under the same PAN are involved, the Joint Commissioner of the district with the highest tax or penalty demand will adjudicate all related SCNs. - Streamlined Adjudication:
Any SCNs issued under sections 73/74/76 of the Kerala SGST Act, as well as any connected penalty notices, will be handled by the same adjudicating authority to ensure consistency and prevent legal challenges. - Uniformity for Similar Issues:
If SCNs on the same issue are issued to multiple taxpayers located in the same district but under different adjudicating authorities, all SCNs will be adjudicated by the Joint Commissioner of Taxpayer Services in that district, irrespective of the amount involved.
Effect of the Circular:
This new procedure ensures uniform adjudication for SCNs, preventing legal inconsistencies and streamlining the decision-making process across Kerala.
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