Cross-empowerment of Central GST officers enables them to sanction refunds under the Puducherry GST Act within their territorial jurisdiction. Central GST officers authorised as proper officers for refund sanction under the Central Act are specified to act as proper officers for sanction of refunds under the Puducherry GST Act for registered persons located in the territorial jurisdiction of those officers, with the Commissioner to designate such officers and the delegation applying to refunds under the Puducherry GST Act and its 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 Central GST officers enables them to sanction refunds under the Puducherry GST Act within their territorial jurisdiction.
Central GST officers authorised as proper officers for refund sanction under the Central Act are specified to act as proper officers for sanction of refunds under the Puducherry GST Act for registered persons located in the territorial jurisdiction of those officers, with the Commissioner to designate such officers and the delegation applying to refunds under the Puducherry GST Act and its rules.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
