Amendment status not verified — confirm the current text below against the official source.
(1) without prejudice to the provisions of this Act, the officers appointed under the Authorization Central Goods and Services Tax Act are of central tax of officers authorised to be the proper officers for the as proper officer in certain circumstance 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 i-" the said Act under intimation to the jurisdictional officers of central tax; (b) where a proper officer under the Central Goods and Services Tax Act has initiated 3ny proceedings on a subject matter, no proceedings shall be initiated by the proper officer under this Act on the same subject matter. (C) 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. 385 CHAPTER VI LEVY AND COLLECTION OF TAX