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    <title>Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.</title>
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    <description>Officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may be authorised as proper officers under the Central Goods and Services Tax Act, subject to notified conditions. Orders issued under this Act must be mirrored under the corresponding State or Union territory law with intimation to the jurisdictional officer, and no parallel proceedings may be started on the same subject matter where State or Union territory proceedings have already begun. Rectification, appeal and revision against orders passed under this Act do not lie before officers appointed under the State or Union territory GST laws.</description>
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      <title>Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.</title>
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      <description>Officers appointed under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may be authorised as proper officers under the Central Goods and Services Tax Act, subject to notified conditions. Orders issued under this Act must be mirrored under the corresponding State or Union territory law with intimation to the jurisdictional officer, and no parallel proceedings may be started on the same subject matter where State or Union territory proceedings have already begun. Rectification, appeal and revision against orders passed under this Act do not lie before officers appointed under the State or Union territory GST laws.</description>
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