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<h1>Central GST Officers Empowered for Gujarat GST Duties; Dual Orders Required; Jurisdiction Restrictions Apply</h1> Officers appointed under the Central Goods and Services Tax Act are authorized to act as proper officers for the Gujarat Goods and Services Tax Act, subject to conditions specified by government notification. If a proper officer issues an order under the Gujarat Act, they must also issue an order under the Central Act and inform the jurisdictional central tax officer. If proceedings are initiated under the Central Act on a subject matter, no proceedings can be initiated under the Gujarat Act on the same matter. Rectification, appeal, and revision of orders by Gujarat Act officers cannot be addressed by Central Act officers.