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        GST - States

        Section 168 - Power to issue instructions or directions.

        Nagaland Goods and Services Tax Act, 2017
        Chapter XXI
        MISCELLANEOUS

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        Power to issue directions ensures uniform GST implementation; Commissioner may require state tax officers and staff to follow orders. The Commissioner may, to ensure uniformity in implementation of the Nagaland GST Act, issue orders, instructions or directions which all State tax officers and other persons engaged in implementing the Act must observe and follow.
                      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 directions ensures uniform GST implementation; Commissioner may require state tax officers and staff to follow orders.

                            The Commissioner may, to ensure uniformity in implementation of the Nagaland GST Act, issue orders, instructions or directions which all State tax officers and other persons engaged in implementing the Act must observe and follow.


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