Avoiding multiplicity of Action – Sec 6 :
- Section 6 lays down provisions which are aimed at avoiding multiple actions on a common proceeding under the CGST or SGST Act. The section states that if an officer is a proper officer under either of the Acts, shall be deemed to be the proper officer for the other Act;
- In case an officer has taken an action under any one or more section of either Acts, he shall issue an order for the corresponding section of the other Act. The officer shall intimate the jurisdictional officer of the other Act about the action initiated by him;
- Further, when a proper has initiated a proceeding under one Act, no action shall be initiated under the other Act on the same subject matter.