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of <h1>Central GST Officers Empowered for West Bengal GST; Conditions and Dual Order Mandate Specified by Government Notification.</h1> Officers appointed under the Central Goods and Services Tax Act are authorized as proper officers for the West Bengal Goods and Services Tax Act, 2017, with conditions specified by government notification. If a proper officer issues an order under this Act, they must also issue an order under the Central Act and inform the jurisdictional central tax officer. If proceedings have been initiated under the Central Act, no further proceedings on the same matter can be initiated under this Act. Proceedings for rectification, appeal, and revision of orders under this Act cannot be addressed by officers under the Central Act.
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