Authorisation of central tax officers as proper officers enables coordinated orders and bars duplicate proceedings between jurisdictions. Central Goods and Services Tax officers may be authorised to act as proper officers for the state GST under conditions notified by the Government; where authorised, orders issued under the state Act must be mirrored by corresponding orders under the Central Act with intimation to the central jurisdictional officer, initiation of proceedings by a central proper officer bars parallel initiation by the state officer on the same subject-matter, and rectification, appeal and revision against state-officer orders shall not lie before central officers.