Cross-empowerment of proper officers enables state/UT GST officers to sanction refunds for registrants within their territorial jurisdiction. Officers appointed under their respective GST enactments and authorized by the Commissioner as proper officers for refund provisions are specified to act as proper officers under the Nagaland GST framework to sanction refunds for registered persons within their territorial jurisdiction, subject to the rules made under the Act but excluding a specified rule of the Nagaland GST 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 proper officers enables state/UT GST officers to sanction refunds for registrants within their territorial jurisdiction.
Officers appointed under their respective GST enactments and authorized by the Commissioner as proper officers for refund provisions are specified to act as proper officers under the Nagaland GST framework to sanction refunds for registered persons within their territorial jurisdiction, subject to the rules made under the Act but excluding a specified rule of the Nagaland GST Rules.
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