Authorisation of central tax officers as proper officers enables coordinated issuance of corresponding State and Central GST orders. Authorisation permits officers appointed under the Central Goods and Services Tax Act to serve as proper officers under the West Bengal Goods and Services Tax Act subject to conditions notified by the Government. Where those conditions apply, a State proper officer issuing an order must also issue a corresponding Central Act order and notify the central jurisdictional officer, and a central officer's initiation of proceedings precludes initiation by the State officer on the same subject matter. Rectification, appeal and revision against State-officer orders do not lie before central officers.