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    <title>Authorisation of officers of central tax as proper officer in certain circumstances.</title>
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      <description>Authorisation permits officers appointed under the Central Goods and Services Tax law to act as proper officers under the territorial GST Act subject to notification conditions; authorised officers must, where specified, issue corresponding orders under both laws with intimation to the jurisdictional central-tax officer, and initiation of proceedings by a central-tax proper officer precludes separate proceedings under the territorial Act; rectification, appeal and revision against orders by territorial officers shall not lie before central-tax officers.</description>
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