Commissioner power to issue directions ensures uniform GST implementation; state tax officers must follow issued instructions. The Commissioner has power to issue orders, instructions or directions to State tax officers to secure uniformity in the implementation of the Act, and ... Summary
Commissioner power to issue directions ensures uniform GST implementation; state tax officers must follow issued instructions.
The Commissioner has power to issue orders, instructions or directions to State tax officers to secure uniformity in the implementation of the Act, and upon issuance all such officers and other persons implementing the Act are obliged to observe and follow those orders, instructions or directions.
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