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<h1>Authorisation of central tax officers as proper officers enables coordinated orders and bars duplicate proceedings between GST regimes.</h1> Officers appointed under the Central Goods and Services Tax Act may be authorised as proper officers for the Union Territory Goods and Services Tax subject to Government notification of conditions; where conditions apply, an officer issuing an order under the Union Territory Act shall also issue the corresponding Central Act order with intimation to the jurisdictional central tax officer, and no duplicate proceedings shall be initiated by a Union Territory officer if central tax proceedings on the same subject matter exist; rectification, appeal and revision against orders by Union Territory officers shall not lie before central tax officers.
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