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

The Central Board of Indirect Taxes and Customs (CBIC) has said that when a registered taxpayer shifts or transfers its principal place of business from one tax jurisdiction to another, the new jurisdictional authority will take over and handle all pending proceedings related to the taxpayer. Any action or proceeding like investigation, audit, show cause notice, adjudication under the Central GST…