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of <h1>West Bengal Tax Officers Authorized as Appellate Authorities u/s 107 of GST Act; Immediate Implementation with Exceptions.</h1> The West Bengal Directorate of Commercial Taxes has authorized specific officers to act as 'Appellate Authorities' under section 107 of the West Bengal Goods and Services Tax Act, 2017. These officers, listed in a table with their designations and jurisdictions, will handle appeals related to decisions made by Adjudicating Authorities and other State Tax authorities within specified jurisdictions. This order modifies previous authorizations and is effective immediately, except for cases with three adjournments or those already heard by an appellate authority. Appeals for cases involving temporary IDs will be handled by designated Senior Joint and Joint Commissioners.
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