Authorisation of central tax officers as proper officers enables cross-issued GST orders and bars duplicate proceedings. Officers appointed under the Central Goods and Services Tax Act may be authorised to function as proper officers under the Tripura Goods and Services Tax Act subject to government-specified conditions; authorised officers may issue orders under both Acts with intimation to the central jurisdictional officer; initiation of proceedings by a central-tax proper officer bars duplicate state proceedings on the same subject; rectification, appeal and revision of orders by a state-appointed officer shall not lie before a central-tax appointed officer.
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 cross-issued GST orders and bars duplicate proceedings.
Officers appointed under the Central Goods and Services Tax Act may be authorised to function as proper officers under the Tripura Goods and Services Tax Act subject to government-specified conditions; authorised officers may issue orders under both Acts with intimation to the central jurisdictional officer; initiation of proceedings by a central-tax proper officer bars duplicate state proceedings on the same subject; rectification, appeal and revision of orders by a state-appointed officer shall not lie before a central-tax appointed officer.
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