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Administrative uniformity in GST implementation through binding Commissioner instructions and directions to tax officers. The Commissioner may issue orders, instructions or directions to Union territory tax officers for the purpose of uniformity in implementation of the Act. All such officers and other persons employed in implementation of the Act must observe and follow those orders, instructions or directions. The provision operates as a supervisory mechanism to ensure consistent application of the GST law across Union territory tax administration.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Administrative uniformity in GST implementation through binding Commissioner instructions and directions to tax officers.
The Commissioner may issue orders, instructions or directions to Union territory tax officers for the purpose of uniformity in implementation of the Act. All such officers and other persons employed in implementation of the Act must observe and follow those orders, instructions or directions. The provision operates as a supervisory mechanism to ensure consistent application of the GST law across Union territory tax administration.
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