Section 6 Odisha GST Act 2017 : Authorisation of officers of central tax as proper officer in certain circumstances

By | July 10, 2017
(Last Updated On: July 10, 2017)

Section 6 Odisha GST Act 2017

[ Section 6 Odisha GST Act 2017  explains Authorisation of officers of central tax as proper officer in certain circumstances   and is covered in Chapter II : Administration ]

Authorisation of officers of central tax as proper officer in certain circumstances

6. (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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