Proper officer designation: CGST-appointed officers authorised to sanction Assam GST refunds for taxpayers in their territorial jurisdiction. Officers appointed under the Central Goods and Services Tax Act who are authorised under sections 54 or 55 of the CGST Act by the Commissioner are designated as the proper officers to sanction refunds under the Assam GST Act for registered persons located within their territorial jurisdiction, with the notification establishing the administrative delegation and territorial application for refund sanction.
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 officer designation: CGST-appointed officers authorised to sanction Assam GST refunds for taxpayers in their territorial jurisdiction.
Officers appointed under the Central Goods and Services Tax Act who are authorised under sections 54 or 55 of the CGST Act by the Commissioner are designated as the proper officers to sanction refunds under the Assam GST Act for registered persons located within their territorial jurisdiction, with the notification establishing the administrative delegation and territorial application for refund sanction.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
