{"id":73928,"date":"2025-10-04T10:30:28","date_gmt":"2025-10-04T05:00:28","guid":{"rendered":""},"modified":"2025-10-04T10:30:28","modified_gmt":"2025-10-04T05:00:28","slug":"section-6-1-cgst-deems-state-ut-gst-officers-proper-officers-unless-notification-imposes-conditions-and-permits-intelligence-based-central-action-below-rs1cr","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73928","title":{"rendered":"Section 6(1) CGST deems State\/UT GST officers proper officers unless notification imposes conditions and permits intelligence-based Central action below Rs1cr"},"content":{"rendered":"<p>Section 6(1) CGST deems State\/UT GST officers proper officers unless notification imposes conditions and permits intelligence-based Central action below Rs1cr<br \/>Case-Laws<br \/>GST<br \/>The HC dismissed the petitions and upheld the impugned proceedings. It held that Section 6(1) CGST creates automatic cross-empowerment: officers appointed under State\/UT GST Acts are deemed proper officers for CGST unless the Government, on Council recommendation, issues a notification imposing conditions. No separat<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=93080\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 6(1) CGST deems State\/UT GST officers proper officers unless notification imposes conditions and permits intelligence-based Central action below Rs1crCase-LawsGSTThe HC dismissed the petitions and upheld the impugned proceedings. It held that Sect<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-73928","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73928","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=73928"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73928\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73928"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73928"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73928"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}