Refund sanction authority: central-appointed officers may serve as state-authorized proper officers for refund claims within their jurisdiction. The notification designates officers appointed under the central GST framework who are authorized as proper officers under Sections 54 and 55 of the central Act, to also act as proper officers for sanction of refund under the corresponding provisions of the state Act and its rules, in respect of registered persons located within those officers' territorial jurisdiction who apply for refund to them.
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-appointed officers may serve as state-authorized proper officers for refund claims within their jurisdiction.
The notification designates officers appointed under the central GST framework who are authorized as proper officers under Sections 54 and 55 of the central Act, to also act as proper officers for sanction of refund under the corresponding provisions of the state Act and its rules, in respect of registered persons located within those officers' territorial jurisdiction who apply for refund to them.
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