Power to issue directions enables uniform GST implementation; state tax officers must follow the Commissioner's instructions. The Commissioner is authorised to issue orders, instructions or directions to State tax officers to secure uniformity in the implementation of the Act, ... Summary
Power to issue directions enables uniform GST implementation; state tax officers must follow the Commissioner's instructions.
The Commissioner is authorised to issue orders, instructions or directions to State tax officers to secure uniformity in the implementation of the Act, and such officers and other persons engaged in implementing the Act are obliged to observe and follow those orders, instructions or directions.
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