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    <title>Authorisation of officers of central tax as proper officer in certain circumstances.</title>
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    <description>Authorisation of central GST officers to act as proper officers under the State Act is permitted subject to notification-specified conditions; authorised officers must issue corresponding orders under both Acts with intimation to the jurisdictional central officer; initiation of proceedings by a central proper officer bars duplicate State proceedings; and rectification, appeal and revision against State-appointed officers&#039; orders do not lie before central-appointed officers.</description>
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      <description>Authorisation of central GST officers to act as proper officers under the State Act is permitted subject to notification-specified conditions; authorised officers must issue corresponding orders under both Acts with intimation to the jurisdictional central officer; initiation of proceedings by a central proper officer bars duplicate State proceedings; and rectification, appeal and revision against State-appointed officers&#039; orders do not lie before central-appointed officers.</description>
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