State jurisdiction transfer: pending GST proceedings may remain with transferor proper officer if taxpayer requests completion. Change in state jurisdiction of a registered person transfers designation of the proper officer to the transferee charge or Large Taxpayer Unit, but the transferor charge's proper officer retains concurrent jurisdiction to complete proceedings initiated before the transfer if the registered person requests continuation to avoid repeating prior compliances; appeals against transferor orders remain with the appellate authority having jurisdiction over the transferor unit.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
State jurisdiction transfer: pending GST proceedings may remain with transferor proper officer if taxpayer requests completion.
Change in state jurisdiction of a registered person transfers designation of the proper officer to the transferee charge or Large Taxpayer Unit, but the transferor charge's proper officer retains concurrent jurisdiction to complete proceedings initiated before the transfer if the registered person requests continuation to avoid repeating prior compliances; appeals against transferor orders remain with the appellate authority having jurisdiction over the transferor unit.
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