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        Case ID :
        GST - States

        Seeks to amend notification No.697 F.T. dated 13.07.2021. - 188–F.T. - West Bengal SGST

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        Designation change in GST notification: 'Special Commissioner' replaced with 'Additional Commissioner', altering administrative authority under GST rules. Amendment substitutes the words 'The Special Commissioner of Revenue, W.B.' with 'The Additional Commissioner of Revenue, W.B.' in clause (a) of notification No. 697-F.T., dated 13.07.2021, effected under powers of the West Bengal GST Act and rules, and is declared to be effective from 1 December 2024.
                          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.

                                Designation change in GST notification: 'Special Commissioner' replaced with 'Additional Commissioner', altering administrative authority under GST rules.

                                Amendment substitutes the words "The Special Commissioner of Revenue, W.B." with "The Additional Commissioner of Revenue, W.B." in clause (a) of notification No. 697-F.T., dated 13.07.2021, effected under powers of the West Bengal GST Act and rules, and is declared to be effective from 1 December 2024.


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