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 (91) and clause (99) of section 2 of the said Act and rules made there under, the officers named in column (2) of the Table below are hereby authorised to act as "Revisional Authority" as referred to in section 108 of the said Act in respect of orders or decisions passed by any officer subordinate to him/her falling under the jurisdiction mentioned in column (4), and also in respect of orders or decisions passed by other State Tax authorities in matters related to the persons or registered taxable persons falling within the jurisdiction mentioned in column (4) of the said Table.
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 the authorization of Revisional Authority under the said Act in respect of the officer named in column (2) and also the jurisdiction specified in column (4) of the Table above.
3. This order shall come into force with immediate effect, but matters which have already been finally heard by a revisional authority in exercise of authorisation made earlier shall have to be disposed of by such authority .
(KHALID AIZAZ ANWAR, IAS)
Commissioner,
State Tax, West Bengal.