Delegation of power for machine-registration penalties extends to State tax officers under the GST special procedure framework. Delegation of power under section 122A of the West Bengal Goods and Services Tax Act, 2017 is extended to specified State tax officers to impose penalty for contravention of a notified special procedure relating to registration of machines under section 148, and to seize and confiscate every machine not so registered. The amendment is inserted into the existing delegation order as a new serial entry and is stated to take effect from 1 October 2024.
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Provisions expressly mentioned in the judgment/order text.
Delegation of power for machine-registration penalties extends to State tax officers under the GST special procedure framework.
Delegation of power under section 122A of the West Bengal Goods and Services Tax Act, 2017 is extended to specified State tax officers to impose penalty for contravention of a notified special procedure relating to registration of machines under section 148, and to seize and confiscate every machine not so registered. The amendment is inserted into the existing delegation order as a new serial entry and is stated to take effect from 1 October 2024.
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