Authorisation of central tax officers as proper officers permits cross-Act orders and prevents duplicate proceedings between authorities.

Officers appointed under the Central Goods and Services Tax Act may be authorised to act as proper officers under the Uttar Pradesh GST Act subject to notified conditions; authorised officers must issue corresponding orders under both Acts with intimation to the jurisdictional central officer, central-initiated proceedings preclude state-initiated proceedings on the same subject matter, and rectification, appeal and revision of orders by state officers shall not be entertained before central officers.

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