TaxTMI 
TaxTMI 
Delegation of powers by the Commissioner under different sections under West Bengal Goods and Services Tax Act, 2017
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....rlier order, vide No. 08/WBGST/PRO/17-18 dated 05.07.2017, I do hereby delegate powers under different sections of the said Act specified in column (2) and described in column (3) to the officers specified in column (4) of the Table below, subject to the condition that the powers so delegated shall be performed only within their respective jurisdictions. Sl. No. Section Description of Power Designation of Proper Officer (1) (2) (3) (4) 1. 46 To issue notice to return defaulter. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 2. 47 To levy late fee as referred to in this section. Senior Joint Commissioner, Joint Commissioner, Depu....
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....int Commissioner, Deputy Commissioner, Assistant Commissioner. 11. 61 To conduct scrutiny of returns. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 12. 62 To make assessment of non-filers of returns Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 13. 63 To make assessment of unregistered persons liable to pay tax. Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 14. 64 To make summary assessment in certain special cases. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 15. 65 To exercise power and au....
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....ficer. 20. 67(5) To make available the copies of seized documents or to take extract therefrom in presence of authorized officer. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 21. 67(6) To release seized goods on provisional basis. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 22. 67(7) To extend the date of issue of notice in relation to seized goods after six months of seizure. Additional Commissioner, Senior Joint Commissioner, 23. 67(8) To make disposal of perishable or hazardous goods to be notified by the Government. Senior Joint Commissioner, Joint Commissioner, Deputy Com....
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....eputy Commissioner, Assistant Commissioner. 31. 74 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willful misstatement or suppression of facts. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 32. 75 General provisions relating to determination of tax. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 33. 76 Functions to be performed where tax collected has not been paid to Government Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 34. 78 To....
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....ion to liability of partners of firm to pay tax. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 42. 91 To exercise power and authority in relation to liability of guardians, trustees, etc. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 43. 92 To exercise power and authority in relation to liability of Court of Wards, etc. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 44. 93 To exercise power and authority in relation to special provisions regarding liability to pay tax, interest or penalty in certain cases. Senior Joint Commissioner, Joint....
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....53. 126 To exercise power and authority in relation to general disciplines as referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 54. 127 To issue an order levying penalty under this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 55. 129 (a) To exercise power and authority in relation to detention of goods and conveyances in transit. State Tax Officer. (b) To exercise power and authority in relation to detention, seizure and release of goods and conveyances in transit. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commission....