Lawgist6Authorisation of officers of central tax as proper officer in certain circumstances
(1) Without prejudice to the provisions of this Act, the officers appointed under the Central 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 Central Goods and Services Tax Act, as authorised by the said Act under intimation to the jurisdictional officer of central tax;
(b) where a proper officer under the Central 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 Central Goods and Services Tax Act.
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- 1 Short title, extent and commencement
- 2 Definitions
- 3 Officers under this Act
- 4 Authorisation of officers
- 5 Powers of officers
- 6 Authorisation of officers of central tax as proper officer in certain circumstances
- 7 Levy and collection
- 8 Power to grant exemption from tax
- 9 Payment of tax
- 9A Utilisation of input tax credit
- 9B Order of utilisation of input tax credit
- 10 Transfer of input tax credit
- 11 Officers required to assist proper officers
- 12 Tax wrongfully collected and paid to Central Government or Union territory Government
- 13 Recovery of tax
- 14 Definitions
- 15 Constitution of Authority for Advance Ruling
- 16 Constitution of Appellate Authority for Advance Ruling
- 17 Migration of existing tax payers
- 18 Transitional arrangements for input tax credit
- 19 Transitional provisions relating to job work
- 20 Miscellaneous transitional provisions
- 21 Application of provisions of Central Goods and Services Tax Act
- 22 Power to make rules
- 23 General power to make regulations
- 24 Laying of rules, regulations and notifications
- 25 Power to issue instructions or directions
- 26 Removal of difficulties
