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    <title>Authorisation of officers of central tax as proper officer in certain circumstance.</title>
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    <description>Officers appointed under the Central Goods and Services Tax Act may be authorised by notification to act as proper officers under the Nagaland Goods and Services Tax Act, 2017 subject to specified conditions; where authorised, 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 officer bars duplicate State proceedings on the same subject matter, and remedies against State-appointed officers&#039; orders do not lie before central-appointed officers.</description>
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      <description>Officers appointed under the Central Goods and Services Tax Act may be authorised by notification to act as proper officers under the Nagaland Goods and Services Tax Act, 2017 subject to specified conditions; where authorised, 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 officer bars duplicate State proceedings on the same subject matter, and remedies against State-appointed officers&#039; orders do not lie before central-appointed officers.</description>
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