Commissioner's power to issue instructions ensures uniform implementation of the GST Act and binds tax officers. Section 168 empowers the Commissioner to issue orders, instructions or directions when he considers it necessary or expedient for uniformity in implementation; all State tax officers and other persons employed in implementing the Act must observe and follow such 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's power to issue instructions ensures uniform implementation of the GST Act and binds tax officers.
Section 168 empowers the Commissioner to issue orders, instructions or directions when he considers it necessary or expedient for uniformity in implementation; all State tax officers and other persons employed in implementing the Act must observe and follow such orders, instructions or directions.
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