Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>Officers under CGST Act 2017 authorized for UP GST Act; must coordinate orders, avoid duplicate proceedings, and manage appeals separately.</h1> Officers appointed under the Central Goods and Services Tax Act, 2017, are authorized as proper officers for the Uttar Pradesh Goods and Services Tax Act, 2017, under specified conditions recommended by the Council. When a proper officer issues an order under this Act, they must also issue a corresponding order under the Central Act and inform the jurisdictional central tax officer. If proceedings are initiated under the Central Act, no duplicate proceedings should occur under this Act. Rectification, appeal, or revision of orders by officers under this Act cannot be handled by officers appointed under the Central Act.
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