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    <title>RECENT DEVELOPMENTS IN GOODS AND SERVICES TAX</title>
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    <description>CBIC has clarified that in cases of migration or transfer of a taxable person to another jurisdiction, jurisdiction is to be determined as on the date a statutory power is invoked. Valid actions already taken by the transferor officer remain effective, but subsequent conduct, implementation and consequential proceedings must be handled by the transferee officer having current jurisdiction, including appeals and further action. The transferor officer should not initiate fresh proceedings after the transfer.</description>
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      <description>CBIC has clarified that in cases of migration or transfer of a taxable person to another jurisdiction, jurisdiction is to be determined as on the date a statutory power is invoked. Valid actions already taken by the transferor officer remain effective, but subsequent conduct, implementation and consequential proceedings must be handled by the transferee officer having current jurisdiction, including appeals and further action. The transferor officer should not initiate fresh proceedings after the transfer.</description>
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