Commissioner's administrative directions limited: cannot dictate outcomes of specific objections or questions, but may issue general guidance. The Commissioner is responsible for administration of the VAT Act across the territory and may issue orders, instructions and directions to VAT authorities and administrators to ensure proper implementation. However, the Commissioner cannot direct an officer to decide a particular objection or answer a particular question in a specified manner for an individual, while retaining the power to issue general guidance on determining classes of objections or questions.
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 administrative directions limited: cannot dictate outcomes of specific objections or questions, but may issue general guidance.
The Commissioner is responsible for administration of the VAT Act across the territory and may issue orders, instructions and directions to VAT authorities and administrators to ensure proper implementation. However, the Commissioner cannot direct an officer to decide a particular objection or answer a particular question in a specified manner for an individual, while retaining the power to issue general guidance on determining classes of objections or questions.
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