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Circular No. 255/01/2026-GST |
Seeks to clarify the jurisdictional authority responsible for handling proceedings in cases involving migration/transfer of taxable persons from one GST jurisdiction to another. HNA Comments: This Circular clarifies that any action or proceeding validly initiated by the transferor jurisdictional authority before the migration/transfer of a taxable person shall remain legally valid. The transferee jurisdictional authority shall continue the proceedings from the stage at which they stood, implement and act upon the earlier actions, and undertake all consequential proceedings, including adjudication, appeals, and representation before appellate authorities or tribunals. The transferor jurisdictional authority shall not initiate any fresh proceedings after the transfer and shall instead communicate any subsequent issues to the transferee jurisdictional authority for appropriate action Read more |