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of <h1>GST Officers Authorized Across Acts; Single Proceedings Rule Enforced; Orders Rectified by Designated Central Officers Only</h1> Officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act are authorized as proper officers for the purposes of the Central Goods and Services Tax Act, subject to conditions specified by government notification. If a proper officer issues an order under this Act, they must also issue a corresponding order under the relevant State or Union Territory Act. If proceedings are initiated by a State or Union Territory officer, no duplicate proceedings can occur under this Act. Rectification, appeal, and revision of orders by Central officers cannot be handled by State or Union Territory officers.
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