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        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.

        <h1>Audit authorisation under West Bengal GST: designated tax officers empowered to conduct statutory audits across specified jurisdictions immediately.</h1> Authorisation is granted to the named State tax officers, identified by level and designation, to undertake statutory Audit under the West Bengal GST framework within the specified circle/charge jurisdictions, including specialized units such as the Large Taxpayer Unit; the delegation of audit authority is effective immediately.

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