Proper officer designation enables faceless administration to exercise refund and audit powers across jurisdictions under TNGST Act immediately. Notification designates specified officers as Proper Officer to exercise powers and perform functions under the TNGST framework for computer-generated cases assigned under faceless administration, authorising Deputy Commissioners, Assistant Commissioners and State Tax Officers to handle refunds and, as authorised by the Joint Commissioner, to conduct audits and inform audited registered persons of findings, reasons and their rights and obligations; powers may be exercised outside the officer's own jurisdiction and the notification takes immediate effect.