Concurrent jurisdiction of proper officers consequent to transfer of taxpayers from LTU to different Charges and vice versa

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.... Subject: Concurrent jurisdiction of proper officers consequent to transfer of taxpayers from LTU to different Charges and vice versa In terms of the order of the Commissioner, State Tax, West Bengal bearing No. 4062-CT dated 28.06.2023, several taxpayers have been transferred from the jurisdiction of Large Taxpayer Unit (LTU) to the jurisdiction of different charges and vice versa, with the....

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....edings like scrutiny of returns, audit, adjudication etc shall exercise their jurisdiction over the taxpayers belonging to the transferee Charge/LTU only for the purpose of completion of the said proceedings. It is, therefore, needless to say that the concurrent jurisdiction shall cease to exist as soon as the proper officer concludes such ongoing proceeding. Now, in exercise of the power confe....

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....f order under sub-section (9) of section 73 or section 74. (iii) Where audit under section 65 of the WBGST Act in respect of financial year 2018-19 or 2019-20 has already commenced in respect of a taxpayer by the transferor Charge or LTU, such audit shall be completed by the proper officer of the transferor Charge or LTU who will continue to have concurrent jurisdiction over the taxpayer ....