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of <h1>Officers under Central GST Act authorized for MP GST Act; no duplicate proceedings; rectification limited to specific officers.</h1> Officers appointed under the Central Goods and Services Tax Act are authorized to act as proper officers for the Madhya Pradesh Goods and Services Tax Act, subject to conditions specified by government notification. If a proper officer issues an order under this Act, a corresponding order must be issued under the Central Act, with notification to the central tax jurisdictional officer. If proceedings are initiated under the Central Act, no duplicate proceedings can occur under this Act. Rectification, appeal, and revision of orders under this Act cannot be handled by officers appointed under the Central Act.
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