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 (8) of section 2 of the said Act and the rules made there under, the officers named in column (2) of the Table below are , subject to rule 109A of the West Bengal Goods and Services Tax Rules, 2017, hereby authorised to act as "Appellate Authority" 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 falling under the jurisdiction mentioned in column (4), and also in respect of orders or decisions 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:

TABLE

2. Sri Pradipta Kumar Gandopadhyay, Senior Joint Commissioner and Smt. Utpala Gabur, Joint Commissioner shall hear appeals for those cases where temp ID were created within the State for taking any action under the WBGST Act, 2017 against person(s) who are not registered in the state of West Bengal and demand was generated by any Enforcement Officer posted at any unit of Bureau of Investigation including Zones.

3. This order is issued in modification of any order issued earlier in so far as such order relates to authorization of Appellate Authority under the said Act in respect of the officer named in column (2) of the Table above.

4. This order shall come into force with immediate effect, but matters in which three adjournments have already been granted in terms of sub-section (9) of section 107 of the said Act or matters which have already been finally heard by an appellate authority in exercise of authorisation made earlier shall have to be disposed of by such authority.

Sd/-

(KHALID AIZAZ ANWAR, IAS)

commissioner,

State Tax, West Bengal