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of <h1>West Bengal GST Act: Powers Delegated to Tax Officers for Notices, Fees, Audits, and More u/ss 46, 54, 67, 129.</h1> The Commissioner of State Tax in West Bengal has delegated various powers under the West Bengal Goods and Services Tax Act, 2017, to specified tax officers. These powers include issuing notices to defaulters, levying late fees, handling refunds, conducting audits, and managing assessments, among others. The delegation covers a wide range of sections such as 46, 54, 67, and 129, and is applicable to roles including Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, and Assistant Commissioner. This order, effective from October 16, 2017, supersedes a previous order dated July 5, 2017.
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