Revisional authority authorisation under West Bengal GST extends to designated officers and specified jurisdictions. Officers specified in the table are authorised to act as Revisional Authority under section 108 of the West Bengal Goods and Services Tax Act, 2017 for orders or decisions passed by subordinate officers within the jurisdiction of the respective circles named against each officer, and for matters relating to persons or registered taxable persons falling within those jurisdictions. The order modifies any earlier authorisation to the extent it concerns the officers named and the jurisdictions specified in the table. It takes immediate effect, while matters already finally heard under an earlier authorisation are to continue to be disposed of by 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 authorisation under West Bengal GST extends to designated officers and specified jurisdictions.
Officers specified in the table are authorised to act as Revisional Authority under section 108 of the West Bengal Goods and Services Tax Act, 2017 for orders or decisions passed by subordinate officers within the jurisdiction of the respective circles named against each officer, and for matters relating to persons or registered taxable persons falling within those jurisdictions. The order modifies any earlier authorisation to the extent it concerns the officers named and the jurisdictions specified in the table. It takes immediate effect, while matters already finally heard under an earlier authorisation are to continue to be disposed of by that authority.
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