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of <h1>West Bengal GST Act: New Officers Appointed as Appellate Authority u/s 107, Effective October 1, 2019.</h1> The circular authorizes specific officers to act as 'Appellate Authority' under section 107 of the West Bengal Goods and Services Tax Act, 2017. The officers, designated by their positions and jurisdictions, are empowered to handle appeals against decisions made by Adjudicating Authorities within specified areas. This order modifies any previous orders related to appeals under the Act and takes effect from October 1, 2019. Actions initiated by previously authorized appellate authorities remain valid until resolved. The order is issued by the Commissioner of State Tax, West Bengal.
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