Jurisdiction over GST proceedings is determined by the authority...

Jurisdiction over GST proceedings is determined by the authority having jurisdiction on the date the power is invoked. If the transferor officer validly initiated or completed an action before the taxable person migrated to another jurisdiction, that action remains valid and the transferee officer must give effect to it. After migration, the transferor officer cannot initiate fresh proceedings; any issue noticed must be sent to the transferee officer. Where proceedings are pending at the time of migration, the transferee officer must take over at that stage, conclude the matter, and handle all consequential actions, including representation and appeals.