Proper officer designation for GST refunds: authorised officers may sanction refunds for registered persons within their territorial jurisdiction. Officers appointed under the State or Union Territory Goods and Services Tax Acts and authorised by the Commissioner are specified to act as proper officers to sanction refunds under the SGST Act for registered persons located within their territorial jurisdiction, subject to the SGST Act and rules thereunder, except for rule 96 of the State GST Rules, 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 for GST refunds: authorised officers may sanction refunds for registered persons within their territorial jurisdiction.
Officers appointed under the State or Union Territory Goods and Services Tax Acts and authorised by the Commissioner are specified to act as proper officers to sanction refunds under the SGST Act for registered persons located within their territorial jurisdiction, subject to the SGST Act and rules thereunder, except for rule 96 of the State GST Rules, 2017.
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