Nodal office designation requires UIN and SBY refund applications be filed with the mapped division and processed by mapped officers. Specified Division and Range are designated as the nodal office for uploading reports and receiving refund applications under Seva Bhoj Yojana and for UIN entities; each UIN must be mapped to a Zone Commissionerate Division Range in the CBIC GST application so officers handling refunds are assigned appropriate permissions irrespective of their branch, and all SBY and UIN refund applications must be filed with the Himayatnagar Division immediately until further orders.
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.
Nodal office designation requires UIN and SBY refund applications be filed with the mapped division and processed by mapped officers.
Specified Division and Range are designated as the nodal office for uploading reports and receiving refund applications under Seva Bhoj Yojana and for UIN entities; each UIN must be mapped to a Zone Commissionerate Division Range in the CBIC GST application so officers handling refunds are assigned appropriate permissions irrespective of their branch, and all SBY and UIN refund applications must be filed with the Himayatnagar Division immediately until further orders.
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