https://www.taxtmi.com/circulars?id=70243 Concurrent jurisdiction continues for transferor Charge or LTU officers after transfer of taxpayers, but only to complete proceedings already initiated by them. This applies to scrutiny under section 61, notices under section 73 or 74 until the order stage, audits already commenced for 2018-19 or 2019-20, and refund applications filed before transfer until disposal. The related appellate authority remains the one having appellate jurisdiction over the officer who passed the original order, even after the taxpayer is moved to another jurisdiction. en-us Mon, 14 Aug 2023 00:00:00 +0530 Sat, 13 Jun 2026 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70243 Concurrent jurisdiction continues for transferor Charge or LTU officers after transfer of taxpayers, but only to complete proceedings already initiated by them. This applies to scrutiny under section 61, notices under section 73 or 74 until the order stage, audits already commenced for 2018-19 or 2019-20, and refund applications filed before transfer until disposal. The related appellate authority remains the one having appellate jurisdiction over the officer who passed the original order, even after the taxpayer is moved to another jurisdiction. Circulars GST - States Mon, 14 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70243