Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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Jurisdiction in GST proceedings is determined as on the date the power is invoked, so a valid action or proceeding taken by the transferor jurisdictional authority before migration or transfer of a taxable person remains valid. The transferee jurisdictional authority must then take over, give effect to, and continue the matter from that stage, including consequential proceedings and representation in appeals, while the transferor authority cannot initiate fresh action after the transfer and must pass any new issue to the transferee authority. The Goa GST circular applies the corresponding CBIC clarification mutatis mutandis under the Goa GST Act.
Jurisdiction in GST proceedings is determined as on the date the power is invoked, so a valid action or proceeding taken by the transferor jurisdictional authority before migration or transfer of a taxable person remains valid. The transferee jurisdictional authority must then take over, give effect to, and continue the matter from that stage, including consequential proceedings and representation in appeals, while the transferor authority cannot initiate fresh action after the transfer and must pass any new issue to the transferee authority. The Goa GST circular applies the corresponding CBIC clarification mutatis mutandis under the Goa GST Act.
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