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<h1>Central GST Officers Authorized for Orissa GST Act; Must Follow Specific Conditions and Notification Guidelines</h1> Officers appointed under the Central Goods and Services Tax Act are authorized to act as proper officers for the Orissa Goods and Services Tax Act, 2017, subject to conditions specified by government notification. If a proper officer issues an order under this Act, they must also issue a corresponding order under the Central Act and inform the jurisdictional central tax officer. If proceedings are initiated by a central tax officer, no duplicate proceedings can be started under this Act. Rectification, appeal, and revision of orders under this Act cannot be handled by officers appointed under the Central Act.