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of <h1>Central GST Officers Authorized for Maharashtra GST, With Specific Conditions; No Duplicate Proceedings Allowed; Separate Order Management Required.</h1> Officers appointed under the Central Goods and Services Tax Act are authorized to act as proper officers for the Maharashtra Goods and Services Tax Act, subject to conditions specified by government notification. If a proper officer issues an order under this Act, they must also issue an order under the Central Goods and Services Tax Act, notifying the central tax jurisdictional officer. If proceedings are initiated by a central tax officer, no duplicate proceedings can occur under this Act. Rectification, appeal, and revision of orders made under this Act cannot be handled by officers from the Central Goods and Services Tax Act.
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