The Section 168 of CGST Act 2017 covers all the details for Power to issue instructions or directions GST Act 2017. Detailed Analysis of GST Section 168 of CGST Act 2017 is as below.
Statutory provisions of Section 168.
Section 168 of CGST Act: Power to issue instructions or directions
(1) The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this CGST Act, issue such orders, instructions or directions to the central tax officers as it may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions.
(2) The Commissioner specified in
- clause (91) of
- section 2,
- sub-section (3) of section 5,
- clause (b) of
- sub-section (9) of section 25,
- sub-sections (3) and (4) of section 35,
- sub-section (1) of section 37,
- sub-section (2) of section 38,
- sub-section (6) of section 39,
- sub-section (5) of section 66,
- sub-section (1) of section 143,
- sub-section (1) of section 151,
- clause (l) of
- sub-section (3) of section 158 and section 167
shall mean a Commissioner or Joint Secretary posted in the Board and such Commissioner or Joint Secretary shall exercise the powers specified in the said sections with the approval of the Board.
Analysis This Section empowers the Competent Authority to issue orders, instruction or directions to the lower authorities to bring in uniformity in the implementation of the CGST Act.
There are three aspects to the provision, namely
- authority issuing the instruction;
- persons whom it binds, and
- its efficacy.
It is the Competent Authority who is empowered to issue the orders, instruction or directions. The purpose is to bring in uniformity in the implementation of the Act; and it is binding on all GST officers. Thus, any circular which is general or administrative in nature is binding on the assessing officer and other officers at basic level. Once the circular is cited they cannot ignore it and decide the matter independently. The circular or instruction is not binding on the assessee. As regards contrary views regarding binding force of a circular which is against the legal provisions on the assessee or the Authorities is not expressly addressed in this Section. However, officers are not liable for passing orders contrary to law involving interpretation by higher judiciary if it can be shown that such orders are in conformity with orders, instruction or directions issued under this Section.
Sub-section (2) of section 168 designates the Commissioner or Joint Secretary posted in the Board for exercising certain powers conferred under specific provisions. Such powers would be exercised with the approval of the Board.
Central Excise, Customs, majority of the State VAT enactments and Income Tax contain similar provisions.
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