Section 6 UTGST Act 2017
[ Section 6 UTGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 3/2017 – Union Territory Tax Dated 28th June, 2017 ]
Section 6 UTGST Act 2017 explains Authorisation of officers of central tax as proper officer in certain circumstances and is covered in CHAPTER II
(Note UTGST Act 2017 also known as THE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 received the assent of the President of India on the 12th April 2017 . UTGST Act 2017 is an act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith or incidental thereto.)
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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