Authorisation of central tax officers as proper officers enables coordinated orders and prevents duplicate proceedings between GST laws. Authorisation of central GST officers to act as proper officers under the State Act is permitted subject to notification-specified conditions; authorised ... Summary
Authorisation of central tax officers as proper officers enables coordinated orders and prevents duplicate proceedings between GST laws.
Authorisation of central GST officers to act as proper officers under the State Act is permitted subject to notification-specified conditions; authorised officers must issue corresponding orders under both Acts with intimation to the jurisdictional central officer; initiation of proceedings by a central proper officer bars duplicate State proceedings; and rectification, appeal and revision against State-appointed officers' orders do not lie before central-appointed officers.
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