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of <h1>Commissioner Empowered to Issue Mandatory Directives for Uniform GST Enforcement Under Section 168 of 2017 Act</h1> Section 168 of the Delhi Goods and Services Tax Act, 2017, grants the Commissioner the authority to issue orders, instructions, or directions to State tax officers to ensure uniformity in implementing the Act. These directives are mandatory for all officers and personnel involved in executing the Act's provisions, ensuring consistent application and enforcement across the state.
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