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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.

        <h1>West Bengal Authorizes Central Tax Officers to Process GST Refunds u/ss 54 and 55 of State Act.</h1> The Government of West Bengal, through Notification No. 1791-F.T. dated October 13, 2017, authorizes Central Tax officers to process and grant refunds under the West Bengal Goods and Services Tax Act, 2017. This cross-empowerment allows officers designated under the Central Goods and Services Tax Act to act as proper officers for sanctioning refunds under sections 54 and 55 of the West Bengal GST Act. This applies to registered persons within the jurisdiction of these officers who apply for refunds. The notification is issued by the Finance Department, Revenue, by order of the Governor.

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