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of <h1>West Bengal Circular Authorizes Officers as Revisional Authorities u/s 108 of GST Act 2017, Superseding Previous Orders.</h1> The circular from the Government of West Bengal authorizes specific officers to act as 'Revisional Authorities' under section 108 of the West Bengal Goods and Services Tax Act, 2017. The officers listed are designated to review orders or decisions made by subordinate officers within their respective jurisdictions. The order supersedes any previous orders related to the authorization of Revisional Authorities and takes immediate effect. However, cases already heard by previously authorized revisional authorities will continue under their jurisdiction.
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