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Power to issue directions enables uniform GST implementation; state tax officers must follow the Commissioner's instructions. The Commissioner is authorised to issue orders, instructions or directions to State tax officers to secure uniformity in the implementation of the Act, and such officers and other persons engaged in 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.
<h1>Power to issue directions enables uniform GST implementation; state tax officers must follow the Commissioner's instructions.</h1> The Commissioner is authorised to issue orders, instructions or directions to State tax officers to secure uniformity in the implementation of the Act, and such officers and other persons engaged in implementing the Act are obliged to observe and follow those orders, instructions or directions.
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