Delegation of power by the Commissioner under different sections of the WBGST Act,2017

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....d by sub-section (3) of section 5 read with clause (91) of section 2 of the West Bengal Goods and Services Tax Act, 2017 (hereinafter to be referred to as the said Act) and the rules made thereunder, and in supersession of the order, vide No. 01/WBGST/PRO/2023 dated 16.02.2023, except as things done or omitted to be done before such supersession, the Commissioner makes the following further amendm....

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.... (4) "30 73 Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any willful misstatement or suppression of facts Additional Commissioner of State tax, Senior Joint Commissioner of State tax, Joint Commissioner of State tax, Deputy ....

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....it wrongly availed or utilised for any reason pertaining to Financial Year 2024- 25 onward. Additional Commissioner of State tax, Senior Joint Commissioner of State tax, Joint Commissioner of State tax, Deputy Commissioner of State tax, Assistant Commissioner of State tax, State Tax Officer." (iv) after serial number 54, the following entries shall be inserted under columns (1),(2),(3)....