Sec 6 of CGST Act,2017 – Authorizationof officers ofState tax orUnionterritory taxas properofficer incertaincircumstances

Section 6 of CGST Act,2017 from bare act : –
(1) Without prejudice to the provisions of this Act, the officers appointed underthe State Goods and Services Tax Act or the Union Territory Goods and Services Tax Actare authorised to be the proper officers for the purposes of this Act, subject to suchconditions as the Government shall, on the recommendations of the Council, by notification,specify.
(2) Subject to the conditions specified in the notification issued undersub-section (1),

(a) where any proper officer issues an order under this Act, he shall also issue anorder under the State Goods and Services Tax Act or the Union Territory Goods andServices Tax Act, as authorised by the State Goods and Services Tax Act or the UnionTerritory Goods and Services Tax Act, as the case may be, under intimation to thejurisdictional officer of State tax or Union territory tax;

(b) where a proper officer under the State Goods and Services Tax Act or theUnion Territory Goods and Services Tax Act has initiated any proceedings on a subjectmatter, no proceedings shall be initiated by the proper officer under this Act on thesame subject matter.

(3) Any proceedings for rectification, appeal and revision, wherever applicable, of anyorder passed by an officer appointed under this Act shall not lie before an officer appointedunder the State Goods and Services Tax Act or the Union Territory Goods and Services TaxAct.

CHAPTER II

ADMINISTRATION

Chapter II of the CGST Act,2017 covers four sections relating toADMINISTRATION underGST. All these sections from the CGST Act,2017 are available for your ready reference.
Section 3 :Officers underthis Act
Section 4 :Appointmentof officers
Section 5 :Powers ofofficers
Section 6 :Authorizationof officers ofState tax orUnionterritory taxas properofficer in certain circumstances

You may like :

• Govt. notifies jurisdiction of Central Tax OfficersvideCGST Notification No. 2/2017-Central Tax dated 19.06.2017
• Govt. assigns jurisdiction and power to officers of various directorates videCGST Notification No. 14/2017-Central Tax dated 01.07.2017