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of <h1>Officers under Central GST Act 2017 authorized for Haryana GST Act, subject to conditions; dual proceedings restricted.</h1> Officers appointed under the Central Goods and Services Tax Act, 2017 are authorized as proper officers for the Haryana Goods and Services Tax Act, 2017, subject to conditions specified by government notification. If a proper officer issues an order under the Haryana Act, they must also issue an order under the Central Act, notifying the central tax jurisdictional officer. If proceedings are initiated under the Central Act on a subject, no proceedings can be initiated under the Haryana Act on the same subject. Rectification, appeal, and revision of orders under the Haryana Act cannot be handled by officers under the Central Act.
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