https://www.taxtmi.com/circulars?id=70418 Jurisdiction in GST proceedings involving migration or transfer of a taxable person is determined with reference to the date on which the statutory power is invoked. A valid action taken by the transferor jurisdictional officer remains valid after migration, and the transferee officer must take over subsequent stages, implement earlier valid actions, and conclude pending proceedings. The transferor officer cannot initiate fresh action after migration and must communicate any issue noticed to the transferee officer for further action, including consequential proceedings and appeals. en-us Mon, 06 Jul 2026 00:00:00 +0530 Tue, 07 Jul 2026 17:44:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70418 Jurisdiction in GST proceedings involving migration or transfer of a taxable person is determined with reference to the date on which the statutory power is invoked. A valid action taken by the transferor jurisdictional officer remains valid after migration, and the transferee officer must take over subsequent stages, implement earlier valid actions, and conclude pending proceedings. The transferor officer cannot initiate fresh action after migration and must communicate any issue noticed to the transferee officer for further action, including consequential proceedings and appeals. Circulars GST - States Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70418