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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Authorisation of central tax officers as proper officers allows coordinated orders and prevents duplicate proceedings.</h1> Authorisation permits officers appointed under the Central Goods and Services Tax Act to act as proper officers under the State Act subject to conditions notified by the Government. Under those conditions, a state proper officer issuing an order may also issue a corresponding central order with intimation to the jurisdictional central officer; where central proceedings have been initiated on a subject matter, the state officer shall not initiate proceedings on the same subject matter. Remedies of rectification, appeal and revision against state officers' orders do not lie before central officers.

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