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<h1>West Bengal amends GST Rule 109A; Additional Commissioner to handle appeals from Senior Joint Commissioner decisions.</h1> The Government of West Bengal has issued a notification amending rule 109A of the West Bengal Goods and Services Tax Rules, 2017, under the authority of section 164 of the West Bengal Goods and Services Tax Act, 2017. The amendment specifies that any officer not below the rank of Additional Commissioner (Appeals) will handle decisions or orders passed by the Senior Joint Commissioner. This change applies to both clause (b) of sub-rule (1) and clause (b) of sub-rule (2) of rule 109A. The notification was issued by the Deputy Secretary (Technical) to the Government of West Bengal.