Further amendments in the Order No. 24/WBGST/PRO/17-18 dated 14.12.2017 regarding delegation of power by the Commissioner.

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.... In exercise of the power conferred by sub-section (3) of section 5 read with clause (91) of section 2 of the West Bengal Goods and Services Tax Act, 2017 and the rules made thereunder, the Commissioner makes the following further amendments in the Order No. 24/WBGST/PRO/17-18 dated 14.12.2017:- Amendments In the said order, in the Table,- (i) for serial number 11 in column (1), an....

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....int Commissioner, Deputy Commissioner, Assistant Commissioner." (iii) for serial numbers 30 and 31 in column (1), and the entries relating thereto in corresponding column (2), column (3) and column (4), the following shall be substituted, namely:- (1) (2) (3) (4) "30. 73 Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly....