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        GST - States

        Section 168 - Power to issue instructions or directions.

        Orissa Goods and Services Tax Act, 2017
        Chapter XXI
        MISCELLANEOUS

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        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.
                          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.

                                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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