Section 6 of CGST Act: Authorisation of officers
of State tax or Union territory tax as proper officer in certain circumstance.
(1) Without prejudice to the
provisions of this Act, the officers appointed under the State Goods and
Services Tax Act or the Union Territory Goods and Services Tax Act are
authorised to be the proper officers for the purposes of this Act, subject to
such conditions as the Government shall, on the recommendations of the Council,
by notification, specify.
(2) Subject to the conditions
specified in the notification issued under sub-section (1),––
(a) where any proper officer issues
an order under this Act, he shall also issue an order under the State Goods and
Services Tax Act or the Union Territory Goods and Services Tax Act, as
authorised by the State Goods and Services Tax Act or the Union Territory Goods
and Services Tax Act, as the case may be, under intimation to the
jurisdictional officer of State tax or Union territory tax;
(b) where a proper officer under the
State Goods and Services Tax Act or the Union Territory Goods and Services Tax
Act has initiated any proceedings on a subject matter, no proceedings shall be
initiated by the proper officer under this Act on the same subject matter.
(3) Any proceedings for
rectification, appeal and revision, wherever applicable, of any order passed by
an officer appointed under this Act shall not lie before an officer appointed
under the State Goods and Services Tax Act or the Union Territory Goods and Services
Tax Act.
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