Delegation of refund sanction powers permits central-appointed officers to sanction state GST refunds for registered persons. Officers appointed under the Central Goods and Services Tax Act who are authorised as proper officers for sanction of refunds will act as proper officers for sanction of refund of tax and cess under the Uttar Pradesh Goods and Services Tax Act, in respect of registered persons located in their territorial jurisdiction who apply for the refund to those officers, subject to the State Act and rules made thereunder.
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.
Delegation of refund sanction powers permits central-appointed officers to sanction state GST refunds for registered persons.
Officers appointed under the Central Goods and Services Tax Act who are authorised as proper officers for sanction of refunds will act as proper officers for sanction of refund of tax and cess under the Uttar Pradesh Goods and Services Tax Act, in respect of registered persons located in their territorial jurisdiction who apply for the refund to those officers, subject to the State Act and rules made thereunder.
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