Authorisation of central tax officers: central officers may act as State GST proper officers subject to notified conditions and jurisdictional limits. Officers appointed under the Central Goods and Services Tax Act may be authorised by notification to act as proper officers under the Nagaland Goods and Services Tax Act, 2017 subject to specified conditions; where authorised, orders issued under the State Act must be mirrored under the Central Act with intimation to the central jurisdictional officer, initiation of proceedings by a central officer bars duplicate State proceedings on the same subject matter, and remedies against State-appointed officers' orders do not lie before central-appointed 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: central officers may act as State GST proper officers subject to notified conditions and jurisdictional limits.
Officers appointed under the Central Goods and Services Tax Act may be authorised by notification to act as proper officers under the Nagaland Goods and Services Tax Act, 2017 subject to specified conditions; where authorised, orders issued under the State Act must be mirrored under the Central Act with intimation to the central jurisdictional officer, initiation of proceedings by a central officer bars duplicate State proceedings on the same subject matter, and remedies against State-appointed officers' orders do not lie before central-appointed officers.
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