Authorisation of central tax officers as proper officers enables unified orders and bars duplicate proceedings across overlapping tax regimes. Officers appointed under the central goods and services tax regime are authorised to act as proper officers under the State Ordinance subject to conditions notified by the Government; authorised officers must issue corresponding orders under central tax law and inform the jurisdictional central tax officer, state officers must not initiate proceedings where central proceedings are pending on the same subject-matter, and rectification, appeal and revision of orders under the State Ordinance shall not lie before officers appointed under the central tax law.