Revisional Authority authorisation under GST expands jurisdiction-specific revision powers for designated tax officers immediately. Officers of the Commercial Taxes administration are authorised to act as Revisional Authority under the West Bengal Goods and Services Tax Act, 2017 for the jurisdictions specified in the table. The authorisation covers revision of orders or decisions passed by subordinate officers within the stated jurisdictional areas and also orders passed by other State Tax authorities relating to persons or registered taxable persons within those jurisdictions. The order modifies earlier revision authorisations and takes immediate effect, while preserving actions already initiated under previous authorisation.
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 GST expands jurisdiction-specific revision powers for designated tax officers immediately.
Officers of the Commercial Taxes administration are authorised to act as Revisional Authority under the West Bengal Goods and Services Tax Act, 2017 for the jurisdictions specified in the table. The authorisation covers revision of orders or decisions passed by subordinate officers within the stated jurisdictional areas and also orders passed by other State Tax authorities relating to persons or registered taxable persons within those jurisdictions. The order modifies earlier revision authorisations and takes immediate effect, while preserving actions already initiated under previous authorisation.
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