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    <title>Authorisation of officers of central tax as proper officer in certain circumstances.</title>
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    <description>Officers appointed under the Central Goods and Services Tax Act may be authorised to act as proper officers for State GST subject to notification-specified conditions; where a State proper officer issues an order he must also issue a corresponding order under the Central Act with intimation to the jurisdictional central officer; initiation of proceedings by a central proper officer bars duplicate State proceedings on the same subject; rectification, appeal and revision of orders by State officers shall not lie before officers appointed under the Central Act.</description>
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      <title>Authorisation of officers of central tax as proper officer in certain circumstances.</title>
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      <description>Officers appointed under the Central Goods and Services Tax Act may be authorised to act as proper officers for State GST subject to notification-specified conditions; where a State proper officer issues an order he must also issue a corresponding order under the Central Act with intimation to the jurisdictional central officer; initiation of proceedings by a central proper officer bars duplicate State proceedings on the same subject; rectification, appeal and revision of orders by State officers shall not lie before officers appointed under the Central Act.</description>
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