Scrutiny of return notice jurdistion

This discussion clarifies the authority behind scrutiny of return notices in GST. It explains that both CGST and SGST officers possess the power to issue such notices, and taxpayers are generally liable to respond to both. However, if one jurisdiction has already initiated scrutiny for a specific matter and period, the other should typically not intervene until the first investigation is concluded. It's also noted that the DGGI can also commence proceedings, meaning up to three bodies (DGGI, Central, and State) can initiate scrutiny.