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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Authorisation of central tax officers as proper officers enables central officers to act under state GST rules subject to conditions.</h1> Officers appointed under the Central Goods and Services Tax Act may be authorised to act as proper officers for State GST subject to notification-specified conditions; where a State proper officer issues an order he must also issue a corresponding order under the Central Act with intimation to the jurisdictional central officer; initiation of proceedings by a central proper officer bars duplicate State proceedings on the same subject; rectification, appeal and revision of orders by State officers shall not lie before officers appointed under the Central Act.

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