Authorisation of central tax officers permits them to act as proper officers under state GST, preventing duplicate proceedings.

Section 6 authorises officers under the Central Goods and Services Tax Act to act as proper officers under the Assam GST Act subject to government notification of conditions. It mandates that orders under the Assam Act be mirrored under the Central Act with intimation to the central jurisdictional officer, prevents initiation of duplicate proceedings where central officers have already acted on the same subject matter, and precludes rectification, appeal or revision of State-appointed officers' orders before officers appointed under the Central Act.

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