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        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.

        <h1>Re-organisation of Large Taxpayer Unit assigns taxpayers to LTU for GST while legacy tax jurisdiction remains with prior administrative charges.</h1> The LTU has been reorganised to assign the listed taxpayers to LTU jurisdiction for GST; taxpayers will be told their LTU officer. Jurisdiction over legacy Acts (WBVAT, WBST, CST, Entry Tax, WBTIDF) remains with existing administrative charges-officers who previously oversaw a taxpayer will continue to exercise authority for matters under those Acts. LTU officers will retain jurisdiction for legacy matters as to taxpayers who were under LTU control immediately before the re-organisation, irrespective of subsequent GST reassignments.

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