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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 enables central officers to perform state GST functions under specified conditions.</h1> Authorisation permits officers appointed under the Central Goods and Services Tax framework to act as proper officers for the State Act subject to conditions specified by the Government; where a proper officer issues an order under the State Act, the officer shall also issue a corresponding order under the Central Act with intimation to the jurisdictional central tax officer, and if a central tax proper officer has initiated proceedings on a subject matter, the State proper officer shall not initiate proceedings on the same subject matter.

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