Proper officers appointed under CGST Act to sanction refunds under PGST Act for territorial applicants. The Governor specified that officers appointed under the Central GST Act who are authorized by the Commissioner as proper officers for refund provisions shall act as proper officers for sanction of refund under the Punjab GST Act, in respect of a registered person located in the territorial jurisdiction of those officers who applies to them for sanction of refund, pursuant to the PGST 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.
Proper officers appointed under CGST Act to sanction refunds under PGST Act for territorial applicants.
The Governor specified that officers appointed under the Central GST Act who are authorized by the Commissioner as proper officers for refund provisions shall act as proper officers for sanction of refund under the Punjab GST Act, in respect of a registered person located in the territorial jurisdiction of those officers who applies to them for sanction of refund, pursuant to the PGST Act and rules made thereunder.
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