Proper officers for refund sanction under GST designated to approve refund claims for taxpayers within their territorial jurisdiction. Officers appointed under the Central Goods and Services Tax framework, who are authorized by the Central GST Commissioner, are specified to act as proper officers for sanctioning refunds under the Telangana Goods and Services Tax Act for registered persons located in the territorial jurisdiction of those officers, subject to the Telangana GST Act and Rules and excluding a specified rule of the Telangana GST Rules.
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 for refund sanction under GST designated to approve refund claims for taxpayers within their territorial jurisdiction.
Officers appointed under the Central Goods and Services Tax framework, who are authorized by the Central GST Commissioner, are specified to act as proper officers for sanctioning refunds under the Telangana Goods and Services Tax Act for registered persons located in the territorial jurisdiction of those officers, subject to the Telangana GST Act and Rules and excluding a specified rule of the Telangana GST Rules.
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