157. Instructions to GST Officers
(1) The Board [the Competent Authority of the State Government as notified] may, if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of the Act, issue such orders, instructions or directions to the GST Officers as it may deem fit, and thereupon all GST officers and all other persons employed in the execution of the Act shall observe and follow such orders, instructions or directions:
PROVIDED that no such orders, instructions or directions shall be issued—
(a) so as to require any GST Officer to make a particular assessment/adjudication or to dispose of a particular case in a particular manner; or
(b) so as to interfere with the discretion of the First Appellate Authority in the exercise of his appellate functions.
(2) The Commissioner specified in sub-section (79), (83) of section 2, sub-section
(3) of section 6, clause(b) of sub-section(4) of section 17 , clause (a) of subsection
(7) of section 23 , sub-section (1) of section 32, sub-section (2) of section 33, sub-section (6) of section 34, section 88, sub-section (3) of section 101, sub-section (1) of section 141 , and sub-section (1) of 155 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.
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