The Department of Commercial Taxes, Govt. of Maharashtra, on July 28, 2026, issued a clarification regarding jurisdiction in cases involving migration/transfer of taxable persons from one jurisdiction to another.
The following has been stated:
• CBIC has clarified the jurisdictional authority competent to act in GST proceedings when a taxable person migrates/transfers from one jurisdiction to another due to a change in the Principal Place of Business. The clarification establishes that any action or proceeding validly undertaken by the transferor jurisdictional authority while it had jurisdiction remains valid even after the taxpayer’s migration. However, all subsequent stages, including implementation and consequential proceedings, shall be handled by the transferee's jurisdictional authority.
• The transferor authority cannot initiate any fresh action after the taxpayer has migrated; any issue arising thereafter shall be referred to the transferee authority. Where proceedings are pending at the time of migration, the transferee authority shall take them over from the stage at which they stood and conclude them. The transferee authority is also competent to implement earlier orders/actions, undertake consequential proceedings, represent or defend matters, and file appeals before appellate authorities or tribunals.
• The Maharashtra Trade Circular makes the CBIC clarification mutatis mutandis applicable under the MGST Act, 2017, and specifically confirms that the transferee jurisdictional authority is competent to undertake consequential actions, including recovery of dues arising from antecedent proceedings.
[Trade Circular No. 05T of 2026]
