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    <title>Seeks to authorize officers to act as &quot;Appellate Authorities&quot; as referred to in section 107 of the WBGST Act, 2017</title>
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    <description>Authorises named tax officers to act as Appellate Authority under the goods and services tax appellate framework, assigning each officer a specified jurisdiction to hear appeals against orders by adjudicating authorities and other State tax authorities in respect of persons or registered taxpayers within those jurisdictions; designates two officers to hear appeals where temporary IDs were created in the State for actions against non-registered persons with demands generated by Bureau of Investigation Enforcement Officers; modifies prior authorisations and takes immediate effect subject to prescribed rules and limited exceptions for matters with three adjournments or already finally heard.</description>
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