Refund claim scrutiny: high-value GST refunds must be escalated for designated officer review before final sanctioning. The Assistant Commissioner of State Tax is the Proper Officer to process and sanction refunds under the AP GST Act; routine documentary scrutiny and interim forms are to be issued, but refund claims meeting the high-value threshold must be forwarded to a designated officer within thirty days for prior scrutiny, who must respond within seven days, with the Proper Officer ultimately sanctioning and disbursing eligible refunds in accordance with statutory time limits and circular instructions.
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 claim scrutiny: high-value GST refunds must be escalated for designated officer review before final sanctioning.
The Assistant Commissioner of State Tax is the Proper Officer to process and sanction refunds under the AP GST Act; routine documentary scrutiny and interim forms are to be issued, but refund claims meeting the high-value threshold must be forwarded to a designated officer within thirty days for prior scrutiny, who must respond within seven days, with the Proper Officer ultimately sanctioning and disbursing eligible refunds in accordance with statutory time limits and circular instructions.
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