Home GST Law Chapter 02: Administration Section 7 : Powers of SGST/CGST officers under the Act – Administration

Section 7 : Powers of SGST/CGST officers under the Act – Administration

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7. Powers of SGST/CGST officers under the Act (Draft I)

(1) Notwithstanding anything contained in this Act, the proper officers for the purposes of any one or more sections (……………………….) of the {SGST/CGST Act}, shall be deemed to be the proper officers for the purposes of the corresponding section or sections, as the case may be, of this Act to such extent and subject to such conditions as may be prescribed in the rules made in this behalf.

(2) Where any proper officer issues an order or acts under any one or more sections ……………. of this Act, he shall also issue an order or take action, as he may deem fit, under the corresponding section of the {SGST/CGST} Act as being the proper officer under sub-section Error! Reference source not found. of the SGST/CGST Act as a part of his order or action under this Act, under intimation to the jurisdictional SGST/CGST officer.

(3) Any proceeding for rectification, appeal and revision, wherever applicable, of any order issued under sub-section (2) shall lie before the officer appointed under section 4 of this Act.

(4) Where a proper officer under the SGST/CGST Act has initiated a proceeding on a subject matter under any one or more sections (………………………) of this Act, no action under the relevant section shall be initiated under this Act on the same subject matter.

7. Powers of SGST/CGST officers under the Act (Draft II)

The officers appointed under the SGST Acts shall, , to such extent and subject to such conditions, as may be prescribed in the rules made in this behalf, be the proper officers for the purposes of sections (………..) of this Act.