Amendment in the Government of Punjab, Department of Excise and Taxation, notification No.S.O.76/P.A.5/2017/S.6/2017 dated 01st November, 2017. - S.O.18/P.A.5/2017/S.6/2018 - Punjab SGST
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Refund sanction exceptions under Punjab GST now exclude certain sub rules of rule 96, narrowing officers' refund sanction scope. The Governor, on Council recommendation and with effect from 23 January 2018, amends the earlier notification to add an exclusion for sub rules (1) to (8) and (10) of rule 96 of the Punjab Goods and Services Tax Rules, 2017, thereby removing those specified sub rules from the delegation or treatment previously provided to officers for sanctioning refunds of registered persons located in their territorial jurisdiction.
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.
Refund sanction exceptions under Punjab GST now exclude certain sub rules of rule 96, narrowing officers' refund sanction scope.
The Governor, on Council recommendation and with effect from 23 January 2018, amends the earlier notification to add an exclusion for sub rules (1) to (8) and (10) of rule 96 of the Punjab Goods and Services Tax Rules, 2017, thereby removing those specified sub rules from the delegation or treatment previously provided to officers for sanctioning refunds of registered persons located in their territorial jurisdiction.
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