Delegation of powers under GST expands authorised officers for scrutiny, audit, and tax determination functions. Further amendments were made to the delegation of powers under the West Bengal Goods and Services Tax Act, 2017 by revising the Commissioner's earlier order on authorised officers. The amended table expands or substitutes the officers empowered to conduct scrutiny of returns and to exercise audit-related authority, including Additional Commissioner, Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner and Assistant Commissioner. The delegation is also updated for the determination of tax not paid, short paid, erroneously refunded, or input tax credit wrongly availed or utilised.
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Provisions expressly mentioned in the judgment/order text.
Delegation of powers under GST expands authorised officers for scrutiny, audit, and tax determination functions.
Further amendments were made to the delegation of powers under the West Bengal Goods and Services Tax Act, 2017 by revising the Commissioner's earlier order on authorised officers. The amended table expands or substitutes the officers empowered to conduct scrutiny of returns and to exercise audit-related authority, including Additional Commissioner, Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner and Assistant Commissioner. The delegation is also updated for the determination of tax not paid, short paid, erroneously refunded, or input tax credit wrongly availed or utilised.
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