Power to issue instructions: Commissioner may direct tax officers to ensure uniform implementation of GST law. The Commissioner is vested with the power to issue orders, instructions or directions to State tax officers to secure uniformity in the implementation of the Act, and such officers and other implementing persons are required to observe and follow those orders or 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: Commissioner may direct tax officers to ensure uniform implementation of GST law.
The Commissioner is vested with the power to issue orders, instructions or directions to State tax officers to secure uniformity in the implementation of the Act, and such officers and other implementing persons are required to observe and follow those orders or directions.
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