Authorisation for Audit under section 65 empowers specified State Tax officers to conduct jurisdictional GST audits. Specified ranks of State Tax officers-Additional Commissioner, Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner and Assistant Commissioner-posted at any Circle, Charge or Large Taxpayer Unit are authorised to undertake Audit under section 65(1) of the West Bengal GST Act within their respective jurisdictions; the order supersedes a prior order, excludes officers appointed as Appellate Authority under section 107, and is deemed effective from the earlier order's commencement.
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 for Audit under section 65 empowers specified State Tax officers to conduct jurisdictional GST audits.
Specified ranks of State Tax officers-Additional Commissioner, Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner and Assistant Commissioner-posted at any Circle, Charge or Large Taxpayer Unit are authorised to undertake Audit under section 65(1) of the West Bengal GST Act within their respective jurisdictions; the order supersedes a prior order, excludes officers appointed as Appellate Authority under section 107, and is deemed effective from the earlier order's commencement.
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