Authorisation of officers of central tax as proper officer in certain circumstances

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....isation of officers of central tax as proper officer in certain circumstances.- (1) Without prejudice to the provisions of this Act, the officers appointed under the Central Goods and Services Tax ....

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....ds and Services Tax Act, as authorised by the said Act under intimation to the jurisdictional officer of central tax; (b) where a proper officer under the Central Goods and Services Tax Act has ini....