Appellate Authority authorisation under GST law for specified State Tax officers across designated jurisdictional circles and units. Officers of the State Tax department were authorised to act as Appellate Authority under section 107 of the West Bengal Goods and Services Tax Act, 2017, subject to rule 109A, for appeals arising from orders or decisions of adjudicating authorities within specified jurisdictional circles. The authorisation covered the named officers and their designated areas, including the Large Taxpayer Unit and several territorial circles. The order superseded earlier authorisations relating to appeals under the Act, took immediate effect, and preserved actions already initiated under prior authorisation.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.
Appellate Authority authorisation under GST law for specified State Tax officers across designated jurisdictional circles and units.
Officers of the State Tax department were authorised to act as Appellate Authority under section 107 of the West Bengal Goods and Services Tax Act, 2017, subject to rule 109A, for appeals arising from orders or decisions of adjudicating authorities within specified jurisdictional circles. The authorisation covered the named officers and their designated areas, including the Large Taxpayer Unit and several territorial circles. The order superseded earlier authorisations relating to appeals under the Act, took immediate effect, and preserved actions already initiated under prior authorisation.
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