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        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.

        <h1>Proper officers designation under GST: officers authorised under central GST Act will sanction refunds under state GST law.</h1> Officers appointed under the central GST regime who are authorised for refund provisions shall act as the proper officers under the state GST law to sanction refunds for registered persons located in their territorial jurisdiction, with such designation made under the state enabling provision and subject to the state refund provisions read with applicable rules.

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