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Proper officers authorised under central GST to sanction state GST refunds for taxpayers within their territorial jurisdiction. Officers appointed under the Central Goods and Services Tax Act who are authorised as proper officers for central refund provisions shall act as proper officers for sanction of refunds under the Gujarat Goods and Services Tax Act for registered persons located in the territorial jurisdiction of those officers, as authorised by the Commissioner in the Board and specified under the state statute.
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.
Proper officers authorised under central GST to sanction state GST refunds for taxpayers within their territorial jurisdiction.
Officers appointed under the Central Goods and Services Tax Act who are authorised as proper officers for central refund provisions shall act as proper officers for sanction of refunds under the Gujarat Goods and Services Tax Act for registered persons located in the territorial jurisdiction of those officers, as authorised by the Commissioner in the Board and specified under the state statute.
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