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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Central GST Officers Can Act Under Punjab GST Act, 2017; Conditions Apply, No Duplication of Proceedings Allowed.</h1> Officers appointed under the Central Goods and Services Tax Act, 2017 are authorized to act as proper officers under the Punjab Goods and Services Tax Act, 2017, subject to conditions specified by the government. When a proper officer issues an order under this Act, a corresponding order must be issued under the Central Act, with notification to the central tax jurisdictional officer. If proceedings are initiated under the Central Act, they cannot be duplicated under this Act. Rectification, appeal, and revision of orders under this Act cannot be handled by officers appointed under the Central Act.
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