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of <h1>Central GST Officers Authorized for Nagaland GST Roles; Must Issue Parallel Orders Under Both Acts; Separate Rectification Rules Apply.</h1> Officers appointed under the Central Goods and Services Tax Act are authorized to act as proper officers for the Nagaland Goods and Services Tax Act, subject to conditions specified by government notification. If a proper officer issues an order under this Act, they must also issue an order under the Central Goods and Services Tax Act, notifying the jurisdictional officer. If proceedings are initiated under the Central Act, the same subject cannot be pursued under this Act. Rectification, appeal, and revision of orders by officers under this Act cannot be handled by officers appointed under the Central Goods and Services Tax Act.
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