Cross empowerment for refunds under sections 54 and 55

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..... vices Tax Act, 2017 (16 of 2017) (hereafter in this notification referred to as the "APGST Act"), on the recommendations of the Goods and Service Tax Council, the Government hereby specify that the officers appointed under the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as "the CGST Act, 2017") who are authorized to be the proper officers for t .....

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