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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 by State notification to act as proper officers under the State Act subject to specified conditions; orders issued under the State Act must be mirrored under the Central Act with intimation to the central jurisdictional 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-appointed officers do not lie before central officers.</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 by State notification to act as proper officers under the State Act subject to specified conditions; orders issued under the State Act must be mirrored under the Central Act with intimation to the central jurisdictional 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-appointed officers do not lie before central officers.</description>
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