UTGST Section 25 — Removal of difficulties
UTGST Act · Removal of difficulties
Quick Answer
Section 25 of the UTGST Act, 2017 governs Removal of difficulties. It provides the core statutory basis, outlining the essential legal principles, rights, and liabilities under Indian indirect tax law. Section 25 UTGST: Removal of difficulties — eligibility, conditions, case laws and compliance impact under Indian tax law.
Section 25. Power to issue instructions or directions The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the Union territory tax officers as he 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.
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UTGST Section 25 was introduced as part of the original UTGST Act, 2017.