GST Circular No 255/01/2026 | Who Continues GST Proceedings After Change of Jurisdiction?
CBIC has issued GST Circular No 255/01/2026 this clarification deals with a situation where a GST registered person changes the Principal Place of Business, resulting in a change of GST jurisdiction (for example, from Ahmedabad Commissionerate to Surat Commissionerate).
The CBIC has clarified which GST officer can continue the proceedings after such change. Suppose, A taxpayer was originally under Officer A (Ahmedabad). During the proceedings, the taxpayer changes its Principal Place of Business.Jurisdiction shifts to Officer B (Surat).
The question is: Who will continue the proceedings? Actions already taken by the old officer remain valid : If Officer A had already:
- started investigation,
- conducted audit,
- issued SCN,
- passed adjudication order,
- filed appeal,
- issued review order
while he had valid jurisdiction, all those actions remain legally valid. The change of jurisdiction does not invalidate those actions. Old officer cannot take fresh action after jurisdiction changes Once jurisdiction shifts Officer A cannot issue a new SCN, pass an order, start fresh investigation, issue notices, initiate any new proceedings. Any new issue noticed by Officer A must be informed to Officer B.
New officer continues from where the case stopped : After transfer, Officer B will continue the proceedings from the exact stage where Officer A left them. He need not restart the proceedings.
New officer is treated as if he initiated the proceedings : The Circular states that the transferee officer can act upon the earlier proceedings as if he himself had initiated them. Therefore, no fresh authorization, no fresh SCN, no fresh investigationis required merely because jurisdiction has changed.
Appeals also follow the new jurisdiction : If appeal has to be filed after transfer, the new jurisdictional officer will file departmental appeal, defend departmental case, appear before Appellate Authority, appear before GSTAT. The old officer has no role after jurisdiction changes.
