Appointed Officers under the Central Goods and Services Tax Act, 2017 (12 of 2017) who are authorized to be the proper officers for the purposes of section 54 or section 55 of the CGST Act by the Commissioner in the Board, shall act as proper officers for the purpose of sanction of refund under section 54 or section 55 of the Delhi GST Act - 39/2017-State Tax - Delhi SGST
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Proper officer designation under CGST Act enables sanction of refunds under Delhi GST Act for territorial registrants. Officers appointed under the Central Goods and Services Tax Act who are authorized by the Commissioner in the Board to act as proper officers for refund provisions shall act as proper officers to sanction refunds under the Delhi GST Act, read with rules, for registered persons located in their territorial jurisdiction. The specification derives from the Delhi GST Act on Council recommendation and took effect from 13 October 2017.
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 officer designation under CGST Act enables sanction of refunds under Delhi GST Act for territorial registrants.
Officers appointed under the Central Goods and Services Tax Act who are authorized by the Commissioner in the Board to act as proper officers for refund provisions shall act as proper officers to sanction refunds under the Delhi GST Act, read with rules, for registered persons located in their territorial jurisdiction. The specification derives from the Delhi GST Act on Council recommendation and took effect from 13 October 2017.
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