Businesses shifting their principal place of business to a new GST jurisdiction will not have to restart pending tax proceedings, with the Central Board of Indirect Taxes and Customs (CBIC) clarifying that the new jurisdictional authority will take over and complete all ongoing cases from the stage at which they
Businesses shifting their principal place of business to a new GST jurisdiction will not have to restart pending tax proceedings, with the Central Board of Indirect Taxes and Customs (CBIC) clarifying that the new jurisdictional authority will take over and complete all ongoing cases from the stage at which they were left, reported PTI.The clarification comes after the CBIC received references from field formations seeking guidance on the validity of proceedings and the authority responsible for handling cases when a registered taxpayer changes jurisdiction because of a shift in its principal place of business.Under the circular, any action or proceeding — including investigation, audit, show cause notice or adjudication under the Central GST law — initiated by the tax officer having jurisdiction over the registered taxpayer at the time the action was undertaken
