Refund sanction authority: Central Act officers designated to act as proper officers under State GST for territorial applicants. Designation authorizes Central Act officers, approved by the Commissioner as proper officers for refund purposes under the Central law, to act as proper officers for sanctioning refunds under the State law in respect of registered persons located within the territorial jurisdiction of those officers and who apply to them for refund.
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 sanction authority: Central Act officers designated to act as proper officers under State GST for territorial applicants.
Designation authorizes Central Act officers, approved by the Commissioner as proper officers for refund purposes under the Central law, to act as proper officers for sanctioning refunds under the State law in respect of registered persons located within the territorial jurisdiction of those officers and who apply to them for refund.
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