GST jurisdiction after taxpayer migration preserves valid prior actions while transferring all subsequent proceedings to the current officer.

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Full Text of the Document

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....Jurisdiction under the RGST Act is determined on the date a statutory power is exercised. Actions validly undertaken by the officer having jurisdiction before a taxable person migrates to another jurisdiction remain valid and are not retrospectively invalidated. After migration, the former jurisdictional officer cannot initiate or continue action and must refer any new matter to the current jurisdictional officer. The current officer must take over pending proceedings from their existing stage, implement earlier actions, pursue consequential proceedings, and represent or conduct related appellate proceedings as though the earlier action had been initiated by that officer.....