Cross-empowerment of CGST officers enables sanction of refunds by central officers in state territorial jurisdiction. Officers appointed under the Central Goods and Services Tax Act and authorized by the Commissioner as proper officers for refund provisions are cross-empowered to act as proper officers for sanctioning refunds under the Maharashtra Goods and Services Tax Act for registered persons located in their territorial jurisdiction, pursuant to the state Act and 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 CGST officers enables sanction of refunds by central officers in state territorial jurisdiction.
Officers appointed under the Central Goods and Services Tax Act and authorized by the Commissioner as proper officers for refund provisions are cross-empowered to act as proper officers for sanctioning refunds under the Maharashtra Goods and Services Tax Act for registered persons located in their territorial jurisdiction, pursuant to the state Act and rules.
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