Appointed proper officers for the purpose of sanction of refund of section 54 or section 55

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..... xercise of the powers conferred by sub-section (1) of section 6 of the Punjab Goods and Services Tax Act, 2017 ( Punjab Act No.5 of 2017) (hereafter in this notification referred to as PGST Act ), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to specify that the officers appointed under the Central Goods and Services Ta .....

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