Regarding sec 54 and 55 of SGST Act wherein the Commissioner in the board shall act as proper officers for the purpose of sanction of refund

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....ise of the powers conferred by sub-section (1) of section 6 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) (hereafter in this notification referred to as "'Uttarakhand GST Act"), on the recommendations of the Council, the Governor, is pleased to allow to specify that the officers appointed under the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in....