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        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>Cross empowerment of State GST officers enables sanction of central GST refunds for registrants within their territorial jurisdiction.</h1> State and Union Territory officers authorized by their Commissioners as proper officers for refund under the respective GST Acts are specified to act as proper officers for sanctioning refunds under the Central GST Act and Rules, for registered persons located within their territorial jurisdiction who apply to them, subject to specified exceptions to the Central GST refund rule provisions.

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