Quick Summary
The Kerala GST Department, through Circular No. 21/2024-Kerala SGST issued on November 18, 2024, has introduced a revised framework for adjudicating show cause notices (SCNs) under the Kerala SGST Act, 2017. This update aims to streamline the adjudication process, ensuring consistency and efficiency
Daily Limit Reached
You have reached your daily limit of 2 Free News
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Broadcasts
- Daily E-Newsletter
- Unlimited News Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
View all CCI PRO benfits
Already a PRO member? Login here for an ad-free experience.
FAQ :
The revised process aims to streamline the adjudication of show cause notices, ensuring consistency and efficiency in handling them.
A single adjudicating authority, specifically the Joint Commissioners of Taxpayer Services with state-wide jurisdiction, will now handle all adjudications for interconnected taxpayers involved in a single issue.
If multiple taxpayers are involved in a single issue, the Joint Commissioner of Taxpayer Services in the district where the principal place of business with the highest demand of tax or penalty is located will adjudicate all related notices.
Yes, any connected penalty notices issued under any section, along with notices under sections 73/74/76 of the Kerala SGST Act, will also be adjudicated by the common authority.
Any action already initiated by the department based on the previously issued Circular No. 12/2024-Kerala SGST will be considered valid and treated as initiated under the new circular.
CAclubindia
