{"id":108,"date":"2018-08-18T10:46:21","date_gmt":"2018-08-18T10:46:21","guid":{"rendered":"http:\/\/khannaandassociates.com\/blog\/?p=108"},"modified":"2018-09-03T08:28:31","modified_gmt":"2018-09-03T08:28:31","slug":"section-6-authorisation-of-officers-of-state-tax-or-union-territory-tax-as-proper-officer-in-certain-circumstances-of-cgst-act-2017","status":"publish","type":"post","link":"https:\/\/khannaandassociates.com\/blog\/section-6-authorisation-of-officers-of-state-tax-or-union-territory-tax-as-proper-officer-in-certain-circumstances-of-cgst-act-2017\/","title":{"rendered":"Section 6 &#8211; Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances of CGST ACT, 2017"},"content":{"rendered":"<p>Section 6 &#8211; Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances of CGST ACT, 2017<\/p>\n<h1>Section 6 &#8211; Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances of CGST ACT, 2017<\/h1>\n<ol start=\"6\">\n<li>\u00a0 \u00a0 \u00a0 (1) Without prejudice to the provisions of this Act, the officers appointed under<br \/>\nthe State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act<br \/>\nare authorised to be the proper officers for the purposes of this Act, subject to such<br \/>\nconditions as the Government shall, on the recommendations of the Council, by notification,<br \/>\nspecify.<br \/>\n(2) Subject to the conditions specified in the notification issued under<br \/>\nsub-section (1),\u2013\u2013<br \/>\n(a) where any proper officer issues an order under this Act, he shall also issue an<br \/>\norder under the State Goods and Services Tax Act or the Union Territory Goods and<br \/>\nServices Tax Act, as authorised by the State Goods and Services Tax Act or the Union<br \/>\nTerritory Goods and Services Tax Act, as the case may be, under intimation to the<br \/>\njurisdictional officer of State tax or Union territory tax;<br \/>\n(b) where a proper officer under the State Goods and Services Tax Act or the<br \/>\nUnion Territory Goods and Services Tax Act has initiated any proceedings on a subject<br \/>\nmatter, no proceedings shall be initiated by the proper officer under this Act on the<br \/>\nsame subject matter.<br \/>\n(3) Any proceedings for rectification, appeal and revision, wherever applicable, of any<br \/>\norder passed by an officer appointed under this Act shall not lie before an officer appointed<br \/>\nunder the State Goods and Services Tax Act or the UTGST ACT<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 6 &#8211; Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances of CGST ACT, 2017 Section 6 &#8211; Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances of CGST ACT, 2017 \u00a0 \u00a0 \u00a0 (1) Without prejudice to the provisions &hellip; <a href=\"https:\/\/khannaandassociates.com\/blog\/section-6-authorisation-of-officers-of-state-tax-or-union-territory-tax-as-proper-officer-in-certain-circumstances-of-cgst-act-2017\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Section 6 &#8211; Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances of CGST ACT, 2017&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/108"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=108"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/108\/revisions"}],"predecessor-version":[{"id":109,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/108\/revisions\/109"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=108"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=108"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=108"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}