Proper officer authorisation under GST bars parallel proceedings and aligns orders between central and Union Territory tax administration. Officers appointed under the Central Goods and Services Tax Act are authorised to act as proper officers under the Union Territory Goods and Services Tax Act, 2017, subject to notification-based conditions. Orders issued under this Act must also be issued under the Central Goods and Services Tax Act with intimation to the jurisdictional central tax officer. Where proceedings have already been initiated under the Central Goods and Services Tax Act on a subject matter, no parallel proceedings may be initiated under this Act on the same subject matter, and rectification, appeal and revision of orders passed under this Act do not lie before officers appointed under the Central Goods and Services Tax Act.
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 bars parallel proceedings and aligns orders between central and Union Territory tax administration.
Officers appointed under the Central Goods and Services Tax Act are authorised to act as proper officers under the Union Territory Goods and Services Tax Act, 2017, subject to notification-based conditions. Orders issued under this Act must also be issued under the Central Goods and Services Tax Act with intimation to the jurisdictional central tax officer. Where proceedings have already been initiated under the Central Goods and Services Tax Act on a subject matter, no parallel proceedings may be initiated under this Act on the same subject matter, and rectification, appeal and revision of orders passed under this Act do not lie before officers appointed under the Central Goods and Services Tax Act.
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