Cross-empowerment of GST refund officers: Central-authorized officers may sanction state GST refunds within their territorial jurisdiction. Officers appointed under the Central GST framework who are authorized by the Commissioner to be proper officers for refund purposes shall act as proper officers for sanctioning refunds under the Rajasthan GST Act, in respect of a registered person located within the territorial jurisdiction of those officers, and shall exercise such authority in accordance with the Rajasthan GST Act and applicable rules.
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.
Cross-empowerment of GST refund officers: Central-authorized officers may sanction state GST refunds within their territorial jurisdiction.
Officers appointed under the Central GST framework who are authorized by the Commissioner to be proper officers for refund purposes shall act as proper officers for sanctioning refunds under the Rajasthan GST Act, in respect of a registered person located within the territorial jurisdiction of those officers, and shall exercise such authority in accordance with the Rajasthan GST Act and applicable rules.
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