Section 6 – Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances of CGST ACT, 2017
Section 6 – Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances of CGST ACT, 2017
- (1) Without prejudice to the provisions of this Act, the officers appointed under
the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act
are authorised to be the proper officers for the purposes of this Act, subject to such
conditions as the Government shall, on the recommendations of the Council, by notification,
specify.
(2) Subject to the conditions specified in the notification issued under
sub-section (1),––
(a) where any proper officer issues an order under this Act, he shall also issue an
order under the State Goods and Services Tax Act or the Union Territory Goods and
Services Tax Act, as authorised by the State Goods and Services Tax Act or the Union
Territory Goods and Services Tax Act, as the case may be, under intimation to the
jurisdictional officer of State tax or Union territory tax;
(b) where a proper officer under the State Goods and Services Tax Act or the
Union Territory Goods and Services Tax Act has initiated any proceedings on a subject
matter, no proceedings shall be initiated by the proper officer under this Act on the
same subject matter.
(3) Any proceedings for rectification, appeal and revision, wherever applicable, of any
order passed by an officer appointed under this Act shall not lie before an officer appointed
under the State Goods and Services Tax Act or the UTGST ACT
