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        Case ID :
        GST - States

        Seeks to cross-empower State Tax officers for processing and grant of refund. - J.21011/1/2017-TAX/Vol 111(xviii) - Mizoram SGST

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        Cross-empowerment of tax officers: central GST-appointed officers to sanction state GST refunds within their territorial jurisdiction. Central GST-appointed officers authorized as proper officers for refund processing are specified to act as proper officers under the Mizoram GST law for sanctioning refunds in respect of registered persons located within those officers' territorial jurisdiction, in accordance with the applicable 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.

                              Cross-empowerment of tax officers: central GST-appointed officers to sanction state GST refunds within their territorial jurisdiction.

                              Central GST-appointed officers authorized as proper officers for refund processing are specified to act as proper officers under the Mizoram GST law for sanctioning refunds in respect of registered persons located within those officers' territorial jurisdiction, in accordance with the applicable rules.


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