THE WEST BENGAL GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body ORDER No. 25/WBGST/PRO/17-18, Dated: 14th December, 2017

In exercise of the power conferred under sub-section (3) of section 5 of West Bengal Goods and Services Tax Ordinance, 2017 saved under sub-section (2) of section 175 of the West Bengal Goods and Services Tax Act, 2017 (West Ben Act XXVIII of 2017) (hereinafter referred to as the said Act), read with clause (8) of section 2 of the said Act and the rules made thereunder, the Officers specified in column (3) of the Table below, are authorised to act as "Appellate Authorities" as referred to in section 107 of the said Act, in respect of orders or decisions passed under the said Act by the Adjudicating Authorities mentioned in column (2) of the said Table, within their respective jurisdictions.

TABLE

Sl. No.	Adjudicating Authority/Authorities passing order or decision under the Act (2)	Appellate Authority before whom appeal lies (3)
1.	Assistant Commissioner Or Deputy Commissioner	Senior Joint Commissioner (Appeals)
2.	Joint Commissioner	Senior Joint Commissioner (Appeals) Or Additional Commissioner (Appeals)
3.	Senior Joint Commissioner	Additional Commissioner (Appeals)
4.	Additional Commissioner	Special Commissioner (Appeals)

This order shall be deemed to have come into force with effect from 1st day of July, 2017.

Sd/-

(SMARAKI MAHAPATRA) Commissioner,

State Tax, West Bengal.