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        Case ID :
        GST - States

        Appointed the 'Proper Officers' - 38/1/2017-Fin(R&C)(21)/3596 - Goa SGST

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        Proper officers appointed to sanction GST refunds under relevant refund provisions, covering taxpayers within their territorial jurisdiction. Officers authorised as proper officers under the Central GST Act by the Commissioner in the Board are specified to act as proper officers for sanctioning refunds under the Goa GST Act and its rules, in respect of registered persons located within the territorial jurisdiction of those officers.
                          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 officers appointed to sanction GST refunds under relevant refund provisions, covering taxpayers within their territorial jurisdiction.

                                Officers authorised as proper officers under the Central GST Act by the Commissioner in the Board are specified to act as proper officers for sanctioning refunds under the Goa GST Act and its rules, in respect of registered persons located within the territorial jurisdiction of those officers.


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