Authorisation of central tax officers as proper officers enables coordinated orders and prevents duplicate proceedings across tax regimes.

Officers appointed under the Central Goods and Services Tax Act may be authorised to be proper officers under the State Act subject to notification conditions; where so authorised, orders under the State Act should be accompanied by corresponding orders under the Central Act with intimation to the jurisdictional central-tax officer, and initiation of proceedings by a central-tax proper officer precludes parallel initiation by the State proper officer; rectification, appeal and revision against State-officer orders do not lie before central-tax officers.

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