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<h1>State President Empowered to Delegate Authority Over Appellate Tribunal Benches Under West Bengal GST Act, 2017</h1> The State President holds financial and administrative authority over the State Bench and Area Benches of the Appellate Tribunal under the West Bengal Goods and Services Tax Act, 2017. This authority includes the ability to delegate certain powers to other Members or officers of the State or Area Benches. Such delegation is subject to the requirement that the delegated individuals act under the direction, control, and supervision of the State President.