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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 GST framework to act as proper officers under the State Act subject to conditions in government notification. Where a State proper officer issues an order, that officer must also issue a corresponding central-law order with intimation to the jurisdictional central officer; if the central proper officer has initiated proceedings on a subject-matter, the State officer must not initiate proceedings on the same subject-matter. Rectification, appeal and revision against orders by State-appointed officers shall not lie before central-appointed officers.</description>
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      <description>Authorisation permits officers appointed under the central GST framework to act as proper officers under the State Act subject to conditions in government notification. Where a State proper officer issues an order, that officer must also issue a corresponding central-law order with intimation to the jurisdictional central officer; if the central proper officer has initiated proceedings on a subject-matter, the State officer must not initiate proceedings on the same subject-matter. Rectification, appeal and revision against orders by State-appointed officers shall not lie before central-appointed officers.</description>
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      <pubDate>Wed, 28 Jun 2017 11:21:40 +0530</pubDate>
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