(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, 2017 as authorised by the said Act under intimation to the jurisdictional officer of central tax;
(b) where a proper officer under the Central Goods and Services Tax Act, 2017 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.
Chapter III
Levy and Collection of Tax
Section 6 • Andhra Pradesh Goods and Services Tax Act, 2017
6. Authorisation of officers of central tax as proper officer in certain circumstances.
andhra-pradesh-goods-and-services-tax-act-2017-sec-6.json
•
Section 6
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"content": "(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, 2017 as authorised by the said Act under intimation to the jurisdictional officer of central tax;\n(b) where a proper officer under the Central Goods and Services Tax Act, 2017 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.\nChapter III\nLevy and Collection of Tax",
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