Audit authorisation under section 65 extends designated state tax officers' audit jurisdiction across West Bengal, excluding appellate authorities. Specified state tax officers - Additional Commissioner, Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner and Assistant Commissioner posted at any Charge, Circle or Large Taxpayer Unit - are authorised to undertake Audit under section 65 of the West Bengal GST Act, with audit jurisdiction extending to the whole of West Bengal; the order supersedes the earlier authorisation and excludes officers appointed as appellate authorities under section 107.
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.
Audit authorisation under section 65 extends designated state tax officers' audit jurisdiction across West Bengal, excluding appellate authorities.
Specified state tax officers - Additional Commissioner, Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner and Assistant Commissioner posted at any Charge, Circle or Large Taxpayer Unit - are authorised to undertake Audit under section 65 of the West Bengal GST Act, with audit jurisdiction extending to the whole of West Bengal; the order supersedes the earlier authorisation and excludes officers appointed as appellate authorities under section 107.
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