Proper officer authorisation under GST governs cross-jurisdictional orders, parallel proceedings, and appellate routing. Officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may be authorised as proper officers under the Central Goods and Services Tax Act, subject to notified conditions. Orders issued under this Act must be mirrored under the corresponding State or Union territory law with intimation to the jurisdictional officer, and no parallel proceedings may be started on the same subject matter where State or Union territory proceedings have already begun. Rectification, appeal and revision against orders passed under this Act do not lie before officers appointed under the State or Union territory GST laws.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Proper officer authorisation under GST governs cross-jurisdictional orders, parallel proceedings, and appellate routing.
Officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may be authorised as proper officers under the Central Goods and Services Tax Act, subject to notified conditions. Orders issued under this Act must be mirrored under the corresponding State or Union territory law with intimation to the jurisdictional officer, and no parallel proceedings may be started on the same subject matter where State or Union territory proceedings have already begun. Rectification, appeal and revision against orders passed under this Act do not lie before officers appointed under the State or Union territory GST laws.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
