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<h1>State/UT GST officers authorised under Central GST must follow conditions, notify local officer; no duplicate proceedings; remedies limited</h1> Officers appointed under a State or Union Territory goods and services tax law may be authorised to act as proper officers under the central goods and services tax law subject to notified conditions. When so authorised, they must, as applicable, issue corresponding orders under the State/UT law and inform the local State/UT tax officer. If a State/UT proper officer has already commenced proceedings on a matter, the central proper officer may not initiate separate proceedings on the same subject. Remedies for rectification, appeal or revision of orders made by a central-appointed officer cannot be sought before a State/UT-appointed officer.