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Delegation of tax administration powers: designated officers empowered to perform GST assessment, inspection, seizure and recovery within jurisdiction. Delegation under the West Bengal GST Ordinance assigns specified assessment, enforcement, refund, inspection, search and seizure, seizure-of-documents, audit, provisional assessment, recovery and transitional powers to designated officer grades, to be exercised only within their respective jurisdictions; the order supersedes a prior memorandum and is effective from 1 July 2017.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Delegation of tax administration powers: designated officers empowered to perform GST assessment, inspection, seizure and recovery within jurisdiction.
Delegation under the West Bengal GST Ordinance assigns specified assessment, enforcement, refund, inspection, search and seizure, seizure-of-documents, audit, provisional assessment, recovery and transitional powers to designated officer grades, to be exercised only within their respective jurisdictions; the order supersedes a prior memorandum and is effective from 1 July 2017.
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