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        GST - States

        Section 168 - Power to issue instructions or directions.

        Mizoram Goods and Services Tax Act, 2017
        Chapter XXI
        MISCELLANEOUS

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        Power to issue instructions ensures administrative uniformity in implementation of the GST Act and binds state tax officers to comply. The Commissioner is empowered to issue orders, instructions or directions to State tax officers to secure uniformity in the implementation of the Act; all such officers and other personnel engaged in implementation must observe and follow those directions.
                        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.

                              Power to issue instructions ensures administrative uniformity in implementation of the GST Act and binds state tax officers to comply.

                              The Commissioner is empowered to issue orders, instructions or directions to State tax officers to secure uniformity in the implementation of the Act; all such officers and other personnel engaged in implementation must observe and follow those directions.


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