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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Cross-empowerment of tax officers confirms central and state officers may act as proper officers unless conditions are imposed.</h1> Officers appointed under the State GST Acts and the Central GST Act are authorised to be proper officers for purposes of the respective Acts without a separate notification where no conditions are imposed; a notification is required only to specify conditions limiting or qualifying that cross-empowerment, and subordinate legislation can only impose such conditions, not expand the statutory authority.

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