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

The Central Board of Indirect Taxes and Customs (CBIC) has announced a new GST jurisdiction system to facilitate the seamless transfer of ongoing tax proceedings for businesses that shift their locations. This decision aims to streamline tax adjudications and prevent delays, ensuring that investigations or notices from previous authorities remain valid under the new jurisdiction. This initiative is significant for maintaining consistency and efficiency in tax compliance for migrating businesses.