Adjudication of Notices issued to Multiple-Noticees under GST: CBIC revises Circular on Proper Officer

The Central Board of Indirect Taxes and Customs (CBIC) has revised its circular on the adjudication process concerning notices issued to multiple parties under GST. The revised guidelines clarify the responsibilities of the "proper officer" in cases where notices are issued to multiple noticees, addressing concerns related to jurisdiction and procedural compliance. This move is intended to streamline GST enforcement by ensuring that proper procedures are followed during the issuance of show-cause notices and the subsequent adjudication process. The revision is expected to improve clarity and efficiency in GST assessments, ultimately benefiting both businesses and tax authorities.