Appointed Officers under the Central Goods and Services Tax Act, 2017 (12 of 2017) who are authorized to be the proper officers for the purposes of section 54 or section 55 of the CGST Act by the Commissioner in the Board, shall act as proper officers for the purpose of sanction of refund under section 54 or section 55 of the Delhi GST Act

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....States<br>Delhi SGST<br>Delhi SGST<br>FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION No. 39/2017-State Tax Delhi, the 1st December, 2017 No. F. 3(68)/Fin (Rev-I)/2017-18/DS-VI/781.-In exercise of the powers conferred by sub-section (1) of section 6 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) (hereafter in this notification referred to as "Delhi GST Act"), on the recommenda....