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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 subject to notification and conditions. Where the notification&#039;s conditions apply, an officer issuing a State GST order must also issue the corresponding Central GST order and notify the central jurisdictional officer; initiation of proceedings by a central Act officer precludes initiation of parallel proceedings by the State Act officer. Rectification, appeal and revision of orders by State-appointed officers are not maintainable before officers appointed under the Central Act.</description>
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      <description>Central Goods and Services Tax officers may be authorised to act as proper officers under the State GST subject to notification and conditions. Where the notification&#039;s conditions apply, an officer issuing a State GST order must also issue the corresponding Central GST order and notify the central jurisdictional officer; initiation of proceedings by a central Act officer precludes initiation of parallel proceedings by the State Act officer. Rectification, appeal and revision of orders by State-appointed officers are not maintainable before officers appointed under the Central Act.</description>
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