Saturday, 7 January 2017

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

                         Section-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.

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