Cross-empowerment of tax officers permits central GST officers to sanction state GST refunds for taxpayers in their jurisdiction. Central Goods and Services Tax officers who are authorized as proper officers for refund sanction under the Central Act are designated to act as proper officers under the Manipur GST Act for sanction of refunds and related rule-based processing, limited to 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.
Cross-empowerment of tax officers permits central GST officers to sanction state GST refunds for taxpayers in their jurisdiction.
Central Goods and Services Tax officers who are authorized as proper officers for refund sanction under the Central Act are designated to act as proper officers under the Manipur GST Act for sanction of refunds and related rule-based processing, limited to registered persons located within the territorial jurisdiction of those officers.
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