https://www.taxtmi.com/circulars?id=56036 Delegation of powers under subsection (3) of section 5 read with clause (91) of section 2 of the West Bengal Goods and Services Tax Ordinance, 2017 authorises the Commissioner to allocate specified statutory functions to subordinate tax officers. The order assigns assessment, refund, audit, recovery, search and seizure, confiscation, disposal, penalty, summoning and appellate/revisional powers to specified officer ranks, and conditions that each delegated power be exercised only within the officer's respective jurisdiction. The order is effective from 1 July 2017. en-us Sat, 01 Jul 2017 00:00:00 +0530 Mon, 09 Oct 2017 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56036 Delegation of powers under subsection (3) of section 5 read with clause (91) of section 2 of the West Bengal Goods and Services Tax Ordinance, 2017 authorises the Commissioner to allocate specified statutory functions to subordinate tax officers. The order assigns assessment, refund, audit, recovery, search and seizure, confiscation, disposal, penalty, summoning and appellate/revisional powers to specified officer ranks, and conditions that each delegated power be exercised only within the officer's respective jurisdiction. The order is effective from 1 July 2017. Circulars GST - States Sat, 01 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56036