Authorisation of central tax officers as proper officers enables joint orders and bars duplicate proceedings across tax jurisdictions. Authorisation of officers appointed under the central GST framework to act as proper officers for the State GST is permitted subject to notification conditions; such authorised officers must issue corresponding orders under the central Act with intimation to the jurisdictional central officer, duplicate initiation of proceedings on the same subject matter is barred, and rectification, appeal and revision of orders by State-appointed officers shall not lie before central-appointed officers.