Intergovernmental refund authority: central GST officers authorised to sanction state GST refunds for taxpayers within their jurisdiction. Cross-empowers officers appointed under the Central Goods and Services Tax Act who are authorised as proper officers for refund functions to act as proper officers for sanction of refunds under section 54 or section 55 of the Karnataka GST Act, read with applicable rules, for registered persons located within the territorial jurisdiction of those officers who apply to them for refund sanction.
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.
Intergovernmental refund authority: central GST officers authorised to sanction state GST refunds for taxpayers within their jurisdiction.
Cross-empowers officers appointed under the Central Goods and Services Tax Act who are authorised as proper officers for refund functions to act as proper officers for sanction of refunds under section 54 or section 55 of the Karnataka GST Act, read with applicable rules, for registered persons located within the territorial jurisdiction of those officers who apply to them for refund sanction.
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