Authorization of central tax officers as proper officers enables coordinated GST orders and prevents duplicate proceedings. Officers under the Central Goods and Services Tax Act may be authorised as proper officers for the Jammu and Kashmir GST Act subject to notification conditions; authorised officers must issue corresponding Central GST orders with intimation to the jurisdictional central officer; where central officers have initiated proceedings, State officers shall not initiate proceedings on the same subject; and rectification, appeal and revision against orders passed by officers under the State Act shall not lie before officers appointed under the Central Act.
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.
Authorization of central tax officers as proper officers enables coordinated GST orders and prevents duplicate proceedings.
Officers under the Central Goods and Services Tax Act may be authorised as proper officers for the Jammu and Kashmir GST Act subject to notification conditions; authorised officers must issue corresponding Central GST orders with intimation to the jurisdictional central officer; where central officers have initiated proceedings, State officers shall not initiate proceedings on the same subject; and rectification, appeal and revision against orders passed by officers under the State Act shall not lie before officers appointed under the Central Act.
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