GST Council issues Memo addressing arbitrary practices followed by field offices in issuing show cause notices 


During the 47th GST Council meeting held earlier this year, the issue of uneven practices followed by the field formations regarding the issuance of recurring Show Cause Notices (SCNs) was discussed in detail. Following the same, the Council has issued an Office Memorandum clarifying that initial and recurring SCNs to be issued by same authority, and that recurring SCNs are to be issued by actual jurisdictional authorities responsible for assessment of returns of the taxpayer. The Memorandum dated October 19, 2022 can be accessed here.