Section 6 Kerela GST Ordinance 2017
[ Section 6 Kerela GST Ordinance 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 Ordinance, the officers appointed under the Central Goods and Services Tax Act (Central Act 12 0f 2017) are authorised to be the proper officers for the purposes of this Ordinance, 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),—
|where any proper officer issues an order under this Ordinance, he shall also issue an order under the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017) as authorised by the said Ordinance under intimation to the jurisdictional officer of central tax;
|where a proper officer under the Central Goods and Services Tax Act (Central Act 12 of 2017) has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Ordinance 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 Ordinance, shall not lie before an officer appointed under the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017).
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