Section 6(2) in The Punjab Goods and Services Tax Act, 2017
(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 Central Goods and Services Tax Act, 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 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.
