https://www.taxtmi.com/article/detailed?id=12898 The article explains that Sections 3-6 of Chapter II of the CGST Act and corresponding SGST/IGST provisions provide for cross empowerment whereby officers appointed under one enactment are authorised to act as proper officers under the other "subject to such conditions as the Government shall, on the recommendations of the Council, by notification, specify." Section 6(2) prescribes that a single officer can issue orders under both Acts, parallel proceedings are barred, and appellate/rectification streams follow the officer who passed the order. The core controversy is whether cross empowerment operates by statute absent a notification or requires a notification as a condition precedent. en-us Tue, 03 Sep 2024 16:57:42 +0530 Wed, 04 Sep 2024 10:17:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12898 The article explains that Sections 3-6 of Chapter II of the CGST Act and corresponding SGST/IGST provisions provide for cross empowerment whereby officers appointed under one enactment are authorised to act as proper officers under the other "subject to such conditions as the Government shall, on the recommendations of the Council, by notification, specify." Section 6(2) prescribes that a single officer can issue orders under both Acts, parallel proceedings are barred, and appellate/rectification streams follow the officer who passed the order. The core controversy is whether cross empowerment operates by statute absent a notification or requires a notification as a condition precedent. Articles Goods and Services Tax - GST Tue, 03 Sep 2024 16:57:42 +0530 https://www.taxtmi.com/article/detailed?id=12898