New GST jurisdiction to handle pending cases after business shift: CBIC

Taxpayers shifting their business location will now have their ongoing tax proceedings seamlessly transferred to the new jurisdictional authority. The Central Board of Indirect Taxes and Customs clarified that any investigations or notices issued by the previous authority remain valid and will be continued by the new one. This move aims to streamline processes and prevent delays in tax adjudications, ensuring consistency for migrating businesses.

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