Delegation of tax administration powers to specified officers enabling assessment, refund, enforcement and recovery across jurisdictions. The Commissioner delegates specified statutory powers under the West Bengal GST Act, 2017 to designated officers (ranks from Assistant Commissioner up to Special Commissioner) for functions including notices to return defaulters, levy of late fees, provisional and final refunds, assessments, audit and scrutiny, search and seizure, sealing and inventory of premises and goods, provisional attachment, recovery and confiscation, transit detention and seizure, registration and transitional credit matters, and appellate/revisional authority, subject to territorial jurisdiction and effective from mid-October 2017.
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Provisions expressly mentioned in the judgment/order text.
Delegation of tax administration powers to specified officers enabling assessment, refund, enforcement and recovery across jurisdictions.
The Commissioner delegates specified statutory powers under the West Bengal GST Act, 2017 to designated officers (ranks from Assistant Commissioner up to Special Commissioner) for functions including notices to return defaulters, levy of late fees, provisional and final refunds, assessments, audit and scrutiny, search and seizure, sealing and inventory of premises and goods, provisional attachment, recovery and confiscation, transit detention and seizure, registration and transitional credit matters, and appellate/revisional authority, subject to territorial jurisdiction and effective from mid-October 2017.
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