TaxTMI 
TaxTMI 
Clarification regarding jurisdiction in cases involving migration/transfer of taxable persons from one jurisdiction to another jurisdiction
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....nd Customs, Department of Revenue, Ministry of Finance, Government of India, New Delhi. CIRCULAR (No. 01/2026-27 - GST) The GST Policy Wing, Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, Government of India, New Delhi has issued the above referred Circular. For the uniformity in implementation and in exercise of the powers conferred under Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) it is hereby directed that the Said Circular issued by the GST Policy Wing, Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, Government of India shall be applicable, mutatis mutandis, in implementation of the Goa Goods and Services Tax Ac....
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....such migration/transfer of the taxable person to another jurisdiction, remains valid and applicable on the transferee jurisdiction authority; (ii) whether the transferor jurisdiction authority can take any action or initiate proceeding against the taxable person, after he has migrated/transferred to another jurisdiction (transferee); and (iii) who would be the authority competent to give effect to, implement, or act upon any such action already taken, and also to act upon any consequential action arising from the antecedent proceedings, including representing, defending, or otherwise conducting proceedings, filing of appeals before the appellate authority or appellate tribunal, in cases involving migration/transfer of the ....
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....-review, filing of appeal, issuance of Order-in-Appeal, or any other proceedings under the CGST Act and the rules made thereunder) has been validly undertaken by the officer having jurisdiction over the registered taxpayer at that time (transferor), the action so taken remains valid, notwithstanding subsequent migration/transfer of the taxable person to another jurisdiction (transferee). The conduct of the next stage of proceedings, and the implementation of any directions contained in an action already taken or proceedings, is however to be undertaken by the officer presently having jurisdiction (transferee) over the taxable person, and not by the erstwhile (transferor) jurisdictional officer who, on account of the migration/tran....
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....reunder has been validly undertaken by the transferor jurisdictional authority having jurisdiction over the registered taxpayer on the date such action was undertaken, the same shall remain valid notwithstanding the subsequent migration/ transfer of the taxable person to another jurisdictional authority. The transferee jurisdictional authority shall act upon, give effect to, and proceed on the basis of such earlier valid action taken by the transferor jurisdictional authority, as if it had itself initiated the same. (b) The transferor jurisdiction authority shall not take any action or initiate proceedings against the taxable person, after he has migrated/ transferred to another jurisdiction and any issue that comes to the notice o....