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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>Proper officers: Central GST officers may be authorised to act under the State Act, preventing duplicate tax proceedings.</h1> Authorisation of Central tax officers as proper officers under the State Act is permitted subject to notification and specified conditions. Where a State proper officer issues an order, he shall also issue the corresponding Central Goods and Services Tax Act order and inform the jurisdictional Central tax officer. If a Central tax proper officer has initiated proceedings on a subject matter, the State officer shall not initiate proceedings on the same subject matter. Rectification, appeal and revision of orders passed by officers under the State Act shall not lie before officers appointed under the Central Goods and Services Tax Act.

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