In exercise of the power conferred under sub-section (3) of section 5 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 rules made thereunder, the Officers specified in column (2) of the Table below, are authorised to act as "Appellate Authority" as referred to in section 107 of the said Act, and subject to rule 109A of the West Bengal Goods and Services Tax Rules, 2017, in respect of orders or decisions passed under the said Act by the Adjudicating Authorities falling under the jurisdiction mentioned in column (4), and also in respect of orders passed by other State Tax authorities in the matters related to the persons or registered taxable persons falling within the jurisdiction mentioned in column (4) of the said Table.

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(2) This order is issued in modification of any order issued earlier in so far as such order relates to appeal under the said Act;

(3) This order shall come into force with effect from the 1st day of October, 2019, but actions already initiated in a matter by an appellate authority in exercise of authorisation made earlier will hold good and shall continue to be validly done till the disposal of such matter by such authority.

Sd/-

(SMARAKI MAHAPATRA)

Commissioner,

State Tax, West Bengal.