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        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.

        Certain taxpayers registered under the West Bengal Goods and Services Tax Act, 2017, have been transferred from various local charges to the Large Taxpayer Unit to enhance revenue administration. This jurisdictional change includes compliance responsibilities related to the Cess on coal under the West Bengal Primary Education Act, 1973, and the West Bengal Rural Employment and Production Act, 1976. The transfer applies to taxpayers listed in the attached annexure and takes effect from June 1, 2025. Any difficulties in implementing this order may be reported to the Commissioner of Commercial Taxes.

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