Revisional Authority appointments under WBGST Act authorize specified officers to hear and revise subordinate and external tax authority orders. Authorizes named officers as Revisional Authority under section 108 of the West Bengal GST Act to revise orders of subordinate officers within specified territorial circles and to revise orders of other tax authorities insofar as they concern persons or registered taxable persons within those jurisdictions; the order supersedes prior authorizations for the same officers/jurisdictions and takes immediate effect, while matters already finally heard by a prior revisional authority remain with that authority.
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.
Revisional Authority appointments under WBGST Act authorize specified officers to hear and revise subordinate and external tax authority orders.
Authorizes named officers as Revisional Authority under section 108 of the West Bengal GST Act to revise orders of subordinate officers within specified territorial circles and to revise orders of other tax authorities insofar as they concern persons or registered taxable persons within those jurisdictions; the order supersedes prior authorizations for the same officers/jurisdictions and takes immediate effect, while matters already finally heard by a prior revisional authority remain with that authority.
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