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of <h1>CGST Officers Authorized for Uttarakhand GST Duties, Must Issue Orders Under Both Acts, No Duplicate Proceedings Allowed.</h1> Officers appointed under the Central Goods and Services Tax Act are authorized to act as proper officers for the Uttarakhand 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 a corresponding order under the Central Act and inform the jurisdictional officer. If proceedings are initiated under the Central Act, they cannot be duplicated under this Act. Rectification, appeal, and revision of orders by officers under this Act cannot be handled by officers appointed under the Central Act.
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