Authorisation of central tax officers as proper officers enables coordinated orders and prevents duplicate proceedings by central and state authorities.

Authorisation permits officers appointed under the central GST framework to act as proper officers under the State Act subject to conditions in government notification. Where a State proper officer issues an order, that officer must also issue a corresponding central-law order with intimation to the jurisdictional central officer; if the central proper officer has initiated proceedings on a subject-matter, the State officer must not initiate proceedings on the same subject-matter. Rectification, appeal and revision against orders by State-appointed officers shall not lie before central-appointed officers.

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