Jurisdiction of Tax Officers delegated to State Tax officers posted in circles, assigning circle-level territorial authority. Specification assigns circle-level jurisdiction to Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer and Assistant State Tax Officer of State Tax posted in Circles, delegating territorial competence under the West Bengal Goods and Services Tax Ordinance and establishing an administrative commencement date for the delegation.
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Provisions expressly mentioned in the judgment/order text.
Jurisdiction of Tax Officers delegated to State Tax officers posted in circles, assigning circle-level territorial authority.
Specification assigns circle-level jurisdiction to Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, State Tax Officer and Assistant State Tax Officer of State Tax posted in Circles, delegating territorial competence under the West Bengal Goods and Services Tax Ordinance and establishing an administrative commencement date for the delegation.
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