https://www.taxtmi.com/acts?id=24097 Officers appointed under the Central Goods and Services Tax Act are authorised to act as proper officers under the Union Territory Goods and Services Tax Act, 2017, subject to notification-based conditions. Orders issued under this Act must also be issued under the Central Goods and Services Tax Act with intimation to the jurisdictional central tax officer. Where proceedings have already been initiated under the Central Goods and Services Tax Act on a subject matter, no parallel proceedings may be initiated under this Act on the same subject matter, and rectification, appeal and revision of orders passed under this Act do not lie before officers appointed under the Central Goods and Services Tax Act. en-us Mon, 27 Mar 2017 17:57:01 +0530 Wed, 24 Jun 2026 12:56:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24097 Officers appointed under the Central Goods and Services Tax Act are authorised to act as proper officers under the Union Territory Goods and Services Tax Act, 2017, subject to notification-based conditions. Orders issued under this Act must also be issued under the Central Goods and Services Tax Act with intimation to the jurisdictional central tax officer. Where proceedings have already been initiated under the Central Goods and Services Tax Act on a subject matter, no parallel proceedings may be initiated under this Act on the same subject matter, and rectification, appeal and revision of orders passed under this Act do not lie before officers appointed under the Central Goods and Services Tax Act. Act-Rules GST Mon, 27 Mar 2017 17:57:01 +0530 https://www.taxtmi.com/acts?id=24097