Authorisation of central tax officers as proper officers enables coordinated orders and bars duplicate proceedings on the same subject matter. Officers appointed under the Central Goods and Services Tax Act may be authorised to act as proper officers under the State GST Act subject to notification conditions; where a State proper officer issues an order, a corresponding Central Act order shall also be issued with intimation to the jurisdictional central officer, and initiation of proceedings by one authority bars initiation by the other on the same subject matter; rectification, appeal and revision of orders by State-appointed officers shall not lie before central-appointed officers.