Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.

Section 6(1)

Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory 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.

Section 6(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 State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as authorised by the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, under intimation to the jurisdictional officer of State tax or Union territory tax;

(b) where a proper officer under the State Goods and Services Tax Act or the Union Territory 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.

AI Explanation

Coordinated Actions under Goods and Services Tax Acts

(1) In accordance with the conditions outlined in the notification issued under sub-section (1), certain procedures are to be followed under the Goods and Services Tax (GST) Acts. This article will elaborate on the actions to be taken by the proper officer in specific situations, emphasizing coordination between the State Goods and Services Tax Act and the Union Territory Goods and Services Tax Act.

When a proper officer issues an order under the GST Act, it is mandatory for them to concurrently issue an order under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. This issuance is authorized by the respective state or union territory legislation. Additionally, the jurisdictional officer of State tax or Union territory tax must be informed about this action.

(2) In cases where a proper officer under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act has already initiated proceedings on a particular subject matter, no parallel proceedings can be initiated by the proper officer under the GST Act concerning the same subject matter. This provision ensures that there is no duplication of efforts and that the procedures are streamlined.

These provisions aim to establish a cohesive approach in the implementation of the Goods and Services Tax, preventing redundancy and promoting efficient coordination between the GST Act and the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. By following these guidelines, officers can ensure a smoother and more effective enforcement of tax regulations.

Section 6(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 State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act.

AI Explanation

In this section, we discuss the limitations on rectification, appeal, and revision proceedings related to orders issued by officers under this Act.

Proceedings Limitation

If you're seeking rectification, appeal, or revision of an order passed by an officer appointed under this Act, it's important to note that such proceedings should not be directed towards an officer appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act.

Exclusive Jurisdiction

The jurisdiction for rectification, appeal, and revision processes remains exclusive to the officers designated under this Act. Therefore, any attempts to pursue these actions with officers under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act would not be permissible.

Clarity in Jurisdiction

To ensure a clear understanding of the proper channels for rectification, appeal, and revision, it is essential to recognize and adhere to the specified jurisdiction assigned under this Act. This provision aims to streamline the resolution process and maintain consistency in the application of tax laws.

Conclusion

In conclusion, Section 6(3) emphasizes the exclusive jurisdiction of officers appointed under this Act for rectification, appeal, and revision proceedings. By adhering to this provision, parties involved can navigate the resolution process efficiently and in accordance with the designated authority.