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

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....officers of central tax as proper officer in certain circumstances. 6. (1) Without prejudice to the provisions of this Act, the officers appointed under the Central Goods and Services Tax Act are aut....

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.... 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 initiated any procee....