https://www.taxtmi.com/acts?id=23903 State or Union territory GST officers may be authorised as proper officers for central GST subject to notification-specified conditions. An officer issuing an order under central GST must, under those conditions, also issue the corresponding State/UT GST order and notify the jurisdictional State/UT officer. Where a State/UT officer has initiated proceedings on a subject matter, central GST proceedings on that subject are barred. Rectification, appeal and revision of orders by central GST officers are not maintainable before State/UT GST officers. en-us Mon, 27 Mar 2017 16:53:11 +0530 Sat, 04 Oct 2025 13:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23903 State or Union territory GST officers may be authorised as proper officers for central GST subject to notification-specified conditions. An officer issuing an order under central GST must, under those conditions, also issue the corresponding State/UT GST order and notify the jurisdictional State/UT officer. Where a State/UT officer has initiated proceedings on a subject matter, central GST proceedings on that subject are barred. Rectification, appeal and revision of orders by central GST officers are not maintainable before State/UT GST officers. Act-Rules GST Mon, 27 Mar 2017 16:53:11 +0530 https://www.taxtmi.com/acts?id=23903