Designation of proper officers allows CGST-appointed officers to sanction refunds under State GST for taxpayers in their jurisdiction. Officers authorised under the Central GST Act as proper officers for sanction of refunds by the Commissioner in the Board are specified to act as proper officers under the Himachal Pradesh GST Act for sanctioning refunds, limited to registered persons located within those officers' territorial jurisdiction and where refund applications are made to 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.
Designation of proper officers allows CGST-appointed officers to sanction refunds under State GST for taxpayers in their jurisdiction.
Officers authorised under the Central GST Act as proper officers for sanction of refunds by the Commissioner in the Board are specified to act as proper officers under the Himachal Pradesh GST Act for sanctioning refunds, limited to registered persons located within those officers' territorial jurisdiction and where refund applications are made to those officers.
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