Authorisation of central tax officers permits them to act as proper officers under state GST subject to notified conditions. Central tax officers may be authorised by notification to serve as proper officers under the state GST Act subject to notified conditions. Where a state proper officer issues an order, a corresponding central GST order shall also be issued with intimation to the central jurisdictional officer. Initiation of duplicate proceedings by state officers is prohibited where central officers have already acted on the same subject matter. Rectification, appeal and revision of orders passed under the state Act cannot be pursued before officers appointed under the central GST framework.