Kerala GST Department Revises Adjudication Process for Show Cause Notices

The Kerala GST Department has revised its adjudication process for show cause notices (SCNs) under the Kerala SGST Act, 2017, through Circular No. 21/2024-Kerala SGST issued on November 18, 2024. The update aims to streamline the adjudication process, ensuring consistency and efficiency. Adjudication of SCNs issued by various verticals is now entrusted to the jurisdictional adjudicating authority in the taxpayer service vertical. If multiple notices are issued to the same taxpayer on the same issue for different periods, the authority adjudicating the notice with the highest value will handle the other notices. In cases where multiple taxpayers are involved in a particular issue, a single adjudicating authority will handle all adjudications to ensure uniformity. The Joint Commissioners of Taxpayer Services are empowered with state-wide jurisdiction for such cases. This revised framework aims to prevent inconsistencies and legal challenges by ensuring a single authority handles interconnected cases, promoting uniform decision-making.