Authorisation of central tax officers as proper officers enables coordinated orders and bars duplicate proceedings under both GST laws. Authorisation permits officers appointed under the Central Goods and Services Tax law to act as proper officers under the territorial GST Act subject to notification conditions; authorised officers must, where specified, issue corresponding orders under both laws with intimation to the jurisdictional central-tax officer, and initiation of proceedings by a central-tax proper officer precludes separate proceedings under the territorial Act; rectification, appeal and revision against orders by territorial officers shall not lie before central-tax officers.
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.
Authorisation of central tax officers as proper officers enables coordinated orders and bars duplicate proceedings under both GST laws.
Authorisation permits officers appointed under the Central Goods and Services Tax law to act as proper officers under the territorial GST Act subject to notification conditions; authorised officers must, where specified, issue corresponding orders under both laws with intimation to the jurisdictional central-tax officer, and initiation of proceedings by a central-tax proper officer precludes separate proceedings under the territorial Act; rectification, appeal and revision against orders by territorial officers shall not lie before central-tax officers.
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