Administrative continuation under GST: VAT-era tax offices deemed established under new ordinance, ensuring operational continuity. Existing administrative units and functional offices constituted under the West Bengal Value Added Tax Act, 2003 are deemed to have been set up under the West Bengal Goods and Services Tax Ordinance, 2017 and its rules, providing statutory continuity of personnel, units and functions and enabling tax administration, registration, audit, refund, investigation and recovery processes to proceed under the GST framework.