https://www.taxtmi.com/circulars?id=70377 Clarification is issued on jurisdiction in GST proceedings where a taxable person migrates or transfers from one jurisdiction to another due to a change in the principal place of business. The validity of an action under the CGST framework is determined by the jurisdiction existing on the date the power was invoked, and an action or proceeding validly initiated or completed by the transferor jurisdictional authority remains valid despite subsequent migration. Where migration occurs during pending proceedings, the transferee jurisdictional authority must take over from the stage then reached and continue all further action, including consequential proceedings, representation, defence, and filing of appeals. en-us Thu, 25 Jun 2026 00:00:00 +0530 Sat, 27 Jun 2026 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70377 Clarification is issued on jurisdiction in GST proceedings where a taxable person migrates or transfers from one jurisdiction to another due to a change in the principal place of business. The validity of an action under the CGST framework is determined by the jurisdiction existing on the date the power was invoked, and an action or proceeding validly initiated or completed by the transferor jurisdictional authority remains valid despite subsequent migration. Where migration occurs during pending proceedings, the transferee jurisdictional authority must take over from the stage then reached and continue all further action, including consequential proceedings, representation, defence, and filing of appeals. Circulars GST Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70377