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    Retrospective validating legislation cannot bypass mandatory faceless reassessment allocation; jurisdictional officer-issued notices were invalidated ...
    Income-tax payer information sharing authorised to identify eligible beneficiaries under Andhra Pradesh welfare schemes.
    Jurisdiction mapping transition requires existing officers to retain pre-assigned GST functions until Boweb Portal roles are updated.
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    E-way bill vehicle mismatch supports tax-evasion inference and sustains penalties where Part B lacks timely correction.
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Territorial jurisdiction under the Rajasthan Goods and Services...

Territorial jurisdiction of GST proper officers aligns with corresponding VAT officer assignments, replacing the previous jurisdictional framework.

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GST - States September 11, 2026 Circulars
Territorial jurisdiction under the Rajasthan Goods and Services Tax Act, 2017 is assigned to corresponding levels of proper officers, aligning GST jurisdiction with territorial assignments made under the Rajasthan VAT Rules, 2025 and specified provisions of the Rajasthan VAT Act, 2003. The order supersedes the earlier territorial-jurisdiction notification issued in 2023 and takes effect from 15 August 2026.

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Acts Income Tax