Cross-empowerment of tax officers confirms central and state officers may act as proper officers unless conditions are imposed. 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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Provisions expressly mentioned in the judgment/order text.
Cross-empowerment of tax officers confirms central and state officers may act as proper officers unless conditions are imposed.
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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