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    <title>Seeks to authorize officers to act as &quot;Revisional Authorities&quot; as referred to in section 108 of the WBGST Act, 2017</title>
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    <description>Authorizes named officers as Revisional Authority under section 108 of the West Bengal GST Act to revise orders of subordinate officers within specified territorial circles and to revise orders of other tax authorities insofar as they concern persons or registered taxable persons within those jurisdictions; the order supersedes prior authorizations for the same officers/jurisdictions and takes immediate effect, while matters already finally heard by a prior revisional authority remain with that authority.</description>
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