Cross-empowerment of tax officers enables central GST proper officers to sanction state GST refunds for taxpayers in their jurisdiction. Officers appointed under the Central GST framework who are authorized by the Commissioner as proper officers for refund provisions shall act as proper officers for sanctioning refunds under the West Bengal GST law, for registered persons located in their territorial jurisdiction who apply for refund, 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 tax officers enables central GST proper officers to sanction state GST refunds for taxpayers in their jurisdiction.
Officers appointed under the Central GST framework who are authorized by the Commissioner as proper officers for refund provisions shall act as proper officers for sanctioning refunds under the West Bengal GST law, for registered persons located in their territorial jurisdiction who apply for refund, pursuant to the State Act and rules.
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