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of <h1>Central GST Officers Authorized for Delhi GST Orders; Dual Proceedings Prohibited; Notification Required for Central Tax Jurisdiction</h1> Officers appointed under the Central Goods and Services Tax Act are authorized to act as proper officers for the Delhi Goods and Services Tax Act, 2017, subject to conditions specified by government notification. If a proper officer issues an order under this Act, a corresponding order must be issued under the Central Act, with notification to the central tax jurisdictional officer. If proceedings are initiated under the Central Act, they cannot be initiated under this Act on the same matter. Rectification, appeal, and revision of orders by officers under this Act are not applicable to officers under the Central Act.
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