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of <h1>Central GST Officers Authorized for Himachal Pradesh GST Orders; No Duplicate Proceedings Allowed; Specific Conditions Apply</h1> Officers appointed under the Central Goods and Services Tax Act, 2017, are authorized to act as proper officers for the Himachal Pradesh Goods and Services Tax Act, 2017, under specified conditions. When a proper officer issues an order under this Act, they must also issue a corresponding order under the Central Act and notify the jurisdictional central tax officer. If proceedings are initiated under the Central Act, no duplicate proceedings should occur under this Act. Rectification, appeal, and revision of orders under this Act are not to be handled by officers appointed under the Central Act.
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