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of <h1>Central GST Officers Can Act Under Tamil Nadu GST; Must Coordinate and Avoid Duplicate Proceedings per Notification.</h1> Officers appointed under the Central Goods and Services Tax Act are authorized to act as proper officers for the Tamil Nadu Goods and Services Tax Act, subject to conditions specified by the government through notification. If a proper officer issues an order under this Act, they must also issue an order under the Central Act and inform the jurisdictional Central tax officer. Once proceedings are initiated by a Central Act officer, no parallel proceedings can be initiated under this Act on the same matter. Rectification, appeal, and revision of orders under this Act cannot be handled by officers appointed under the Central Act.
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