Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.
Section 6 of the Central Goods and Services Tax Act, 2017 deals with authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances. Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the proper officers for the purposes of this Act, subject to such conditions as the Government shall, on the recom The Act was enacted on 12 Apr 2017.
(1) Without prejudice to the provisions of this Act, the officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorised to be the proper officers for the 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 State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as authorised by the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, under intimation to the jurisdictional officer of State tax or Union territory tax;
(b) where a proper officer under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act 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.
(3) 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 State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act.
Section 6, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Pinnacle Vehicles and Services Private Limited v. Joint Commissioner (Intelligence & Enforcement) & Ors.
Court's Decision & Legal Precedent
Section 6(1) itself cross-empowers SGST/UTGST officers as proper officers under the CGST Act; a notification is required only if the Government, on GST Council recommendation, imposes conditions — absence of a general cross-empowerment notification does not oust State officers' jurisdiction (disagreeing with Madras Vardhan Infrastructure; aligning with Delhi Indo International Tobacco).
On this section: Authoritative DB construction of CGST s.6(1) cross-empowerment mandate versus condition-notification theory.
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Sun Automation Limited v. Sales Tax Officer Class II/AVATO & Ors.
Court's Decision & Legal Precedent
Object of s.6(2)(b) is to prevent parallel Central and State proceedings on the same subject matter; where CGST appellate order already exists on overlapping transactions, DGST must reconsider SCN/order afresh in light of that order and s.6(2)(b) after personal hearing — impugned State order set aside.
On this section: Construes s.6(2)(b) purposively to bar overlapping State adjudication once Central proceedings on the same subject have concluded/appeal disposed.
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Mitsubishi Elevator India Pvt. Ltd. v. Union of India & Ors.
Court's Decision & Legal Precedent
Following Toyota Kirloskar, State SCN issued after Central initiation on the same subject matter is illegal under s.6(2)(b) and is quashed; petitioner relegated to reply to the Central SCN, with liberty to seek s.128A amnesty after separate period-wise adjudication.
On this section: Applies s.6(2)(b) to quash later State SCN when Central proceedings already underway on the same subject.
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Bhavani Oxides v. State of Telangana & Ors.
Court's Decision & Legal Precedent
Once Central authorities initiate action on a subject matter prior in time, State authorities cannot proceed on the same subject under s.6(2)(b); State order dated 31.08.2024 following later State SCN set aside by consent reflecting that statutory bar.
On this section: Applies s.6(2)(b) first-in-time rule to quash subsequent State adjudication on the same subject.
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Tvl. Multitask Computer Services v. State Tax Officer & Ors.
Court's Decision & Legal Precedent
Where earlier show-cause notices on the same subject matter were dropped after clarifications, initiation of fresh proceedings on that same subject is illegal under s.6(2)(b); assessment order set aside and remanded for fresh consideration on merits with hearing.
On this section: Extends s.6(2)(b) teaching to bar re-litigation/re-initiation on the same subject after prior notices were dropped.
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Toyota Kirloskar Motor Pvt. Ltd. v. Union of India & Ors.
Court's Decision & Legal Precedent
Where Central GST authorities have already initiated proceedings on the same subject matter, State GST show-cause notices issued thereafter are barred by s.6(2)(b) of the KGST/CGST Act and deserve to be quashed as without jurisdiction; the Central SCN may proceed after reply, applying Circular 211/5/2024-GST and Bosch on belated ITC.
On this section: Directly applies CGST/KGST s.6(2)(b) bar on dual/parallel initiation once Central officers have begun on the same subject matter.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Made under this section, and citing it
3 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
Another 2 instruments name this provision in its title or its text without being made under it.
Questions about Section 6
What have the courts held on Section 6 of the Central Goods and Services Tax Act?
Pinnacle Vehicles and Services Private Limited v. Joint Commissioner (Intelligence & Enforcement) & Ors. (15 Jan 2025) is the leading judgment on this section among those set out below: Authoritative DB construction of CGST s.6(1) cross-empowerment mandate versus condition-notification theory. Another 5 judgments on this section are set out below. They run from 2024 to 2025.
How do I find court cases under Section 6 of the Central Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 6, section 6 CGST Act, section 6 of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 6 reported judgments on this section are set out on this page, beginning with Pinnacle Vehicles and Services Private Limited v. Joint Commissioner (Intelligence & Enforcement) & Ors. (15 Jan 2025).
What should I read with Section 6 of the Central Goods and Services Tax Act, and has it changed?
The rules and notifications made under it are where it actually bites, and there are 3: most recently Notification No. 10/2018 – Central Tax dated 23.01.2018 (2018), then Notification No. 09/2017 – Central Tax dated 28.06.2017 (2017), and 1 more.
When was Section 6 of the Central Goods and Services Tax Act enacted?
Section 6 of the Central Goods and Services Tax Act, cited as CGST Act 6, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5109 words
- 142. Miscellaneous transitional provisions1966 words
- 140. Transitional arrangements for input tax credit1883 words
- 54. Refund of tax1858 words
- 110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc1647 words
- 74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward1299 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.