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    <title>Authorisation of officers of central tax as proper officer in certain circumstances</title>
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    <description>Central Goods and Services Tax officers may be authorised to act as proper officers under the State GST Act subject to notified conditions. Designated officers must issue corresponding orders under both State and Central Acts with intimation to the jurisdictional central-tax officer, and initiation of proceedings by a central-tax officer on a subject-matter bars a State officer from initiating proceedings on the same subject. Rectification, appeal and revision of orders by State-appointed officers shall not lie before officers appointed under the Central GST framework.</description>
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      <description>Central Goods and Services Tax officers may be authorised to act as proper officers under the State GST Act subject to notified conditions. Designated officers must issue corresponding orders under both State and Central Acts with intimation to the jurisdictional central-tax officer, and initiation of proceedings by a central-tax officer on a subject-matter bars a State officer from initiating proceedings on the same subject. Rectification, appeal and revision of orders by State-appointed officers shall not lie before officers appointed under the Central GST framework.</description>
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