Cross-empowerment of tax officers prevents duplicate GST proceedings by assigning a single proper officer for overlapping jurisdiction.

The framework provides for cross empowerment whereby officers appointed under one GST enactment are authorised to act as the proper officer under the corresponding enactment, subject to conditions, and where a proper officer of one enactment has initiated proceedings on a subject matter, the corresponding proper officer of the other enactment is precluded from initiating proceedings on the same subject matter; notifications additionally empower State officers to process and grant refunds under central GST law.

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