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    <title>Seeks to authorise Officers to act as “Appellate Authority” as referred to in section 107 of the West Bengal Goods and Services Tax Act, 2017</title>
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    <description>Authorises specified officers to act as Appellate Authority under the West Bengal Goods and Services Tax Act for the jurisdictions listed, enabling them to hear appeals against orders of Adjudicating Authorities and related matters involving registered taxable persons; subject to the Rules and modifying earlier authorisations while preserving actions already initiated by previously authorised appellate authorities until final disposal.</description>
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