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 State authorities against a taxpayer assigned to Centre and vice versa.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 initiated by the State authorities against a taxpayer assigned to Centre and vice versa. Ref. Office Memoran .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 may lead to a situation in which none of the authorities would issue the recurring SCN in timely manner and therefore, t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y 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 processing such refund claims the specific finding, if any, informed by CBIC should be considered. c) Issuance of recurring .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 brought to the notice of the office of the Commissioner of State Tax, Maharashtra. Yours faithfully, (RAJEEV KUMAR MITAL) Commi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X