Authorisation of State Tax Officers to assist GST audit teams enables delegated, jurisdictional audit support within local units. State Tax Officers posted at any Circle, Charge or Large Taxpayer Unit are authorised to assist officers authorised to undertake audits under section 65 of the West Bengal Goods and Services Tax Act, 2017, exercising powers under section 5(1) read with clause (91) of section 2; the administrative order specifies assistance within respective jurisdictions and takes immediate effect.
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.
Authorisation of State Tax Officers to assist GST audit teams enables delegated, jurisdictional audit support within local units.
State Tax Officers posted at any Circle, Charge or Large Taxpayer Unit are authorised to assist officers authorised to undertake audits under section 65 of the West Bengal Goods and Services Tax Act, 2017, exercising powers under section 5(1) read with clause (91) of section 2; the administrative order specifies assistance within respective jurisdictions and takes immediate effect.
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