Refund delegation under DVAT: zonal DC/JC and Addl Commissioner authorised to sanction refunds within prescribed thresholds. Delegation of authority under the DVAT framework: the Commissioner, exercising powers under section 68 and Rule 48, delegates sanctioning power for refunds under section 38 to officers appointed under section 66(2), allocating competence by monetary bands to zonal Deputy/Joint Commissioners and the Additional Commissioner (T&T), to be exercised within their territorial jurisdictions with immediate effect.
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.
Refund delegation under DVAT: zonal DC/JC and Addl Commissioner authorised to sanction refunds within prescribed thresholds.
Delegation of authority under the DVAT framework: the Commissioner, exercising powers under section 68 and Rule 48, delegates sanctioning power for refunds under section 38 to officers appointed under section 66(2), allocating competence by monetary bands to zonal Deputy/Joint Commissioners and the Additional Commissioner (T&T), to be exercised within their territorial jurisdictions with immediate effect.
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