Anti-profiteering jurisdiction: Lakshadweep applications to be handled centrally and forwarded to Kerala Standing Committee via nodal Chief Commissioner. Because Lakshadweep is a Union Territory without a legislature and thus not a State under the CGST Act, it cannot have a State Level Screening Committee under Rule 123(2); anti-profiteering applications from Lakshadweep will be received by the jurisdictional Chief Commissioner acting as Nodal Officer and forwarded with prima facie views to the Kerala Standing Committee on Anti-Profiteering for examination.
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.
Anti-profiteering jurisdiction: Lakshadweep applications to be handled centrally and forwarded to Kerala Standing Committee via nodal Chief Commissioner.
Because Lakshadweep is a Union Territory without a legislature and thus not a State under the CGST Act, it cannot have a State Level Screening Committee under Rule 123(2); anti-profiteering applications from Lakshadweep will be received by the jurisdictional Chief Commissioner acting as Nodal Officer and forwarded with prima facie views to the Kerala Standing Committee on Anti-Profiteering for examination.
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