Authorisation of officers of central tax as proper officer in certain circumstances
Admin
(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.
