Delegation of powers by the Commissioner under different sections under West Bengal Goods and Services Tax Act, 2017
24/WBGST/PRO/17-18 Dated:- 14-12-2017 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
Delegation of powers by the Commissioner under different sections under West Bengal Goods and Services Tax Act, 2017
O R D E R
No: 24/WBGST/PRO/17-18
Dated: 14.12.2017
In exercise of the power conferred upon me under 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, and in supersession of the earlier order, vide No. 08/WBGST/PRO/17-18 dated 05.07.2017, I do hereby delegate powers under different sections of the said Act specified in column (2) and described in column (3) to the officers specified in column (4) of the Table below, subject to the condition that the powers so delegated shall be performe
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Assistant Commissioner.
6.
54(7)
To issue order of refund
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
7.
54(10)
To withhold refund or to deduct any unpaid due before payment of refund.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
8.
54(11)
To withhold the refund that is likely to adversely affect the revenue.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
9.
56
To exercise power and authority in relation to interest payable on delayed refund.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
10.
60
To make provisional assessment.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
11.
61
To conduct scrutiny of returns.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
12.
62
To mak
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ional Commissioner,
Senior Joint Commissioner, Joint Commissioner.
(b) Officer authorised for search and seizure of books or documents
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner, State Tax Officer.
(c) Officer authorised for search and seizure of goods
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner
18.
67(3)
To return document not relied upon for issue of notice referred to in this section.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
19.
67(4)
To exercise power to seal or break open the door of any premises or to break open any almirah, etc., to get access to the concealed goods or documents.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner, State Tax Officer.
20.
67(5)
To make available the copies of seized documents or to take extract therefrom in presence of authorized office
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Assistant Commissioner.
26.
67(12)
To exercise power as referred to in section 67(12).
Special Commissioner, Additional Commissioner,
27.
68(3)
To intercept any conveyance to inspect documents, devices and goods.
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner, State Tax Officer.
28.
70
To exercise power to summon persons.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
29.
71
To issue authorization to any officer to have access to any place of business of a registered person to inspect books of accounts, document and such other things for audit, scrutiny, etc.
Additional Commissioner,
Senior Joint Commissioner, Joint Commissioner.
30.
73
Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any willful misstatement or suppression of facts.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissi
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ssioner,
Deputy Commissioner.
Assistant Commissioner.
36.
81
To give permission to charge or transfer of any property made for adequate consideration and in good faith.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
37.
83
To make provisional attachment to protect revenue in certain cases.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
38.
84
Continuation and validation of certain recovery proceedings referred to in this section.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
39.
88
To exercise power and authority in relation to liability in case of company in liquidation.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
40.
89
To exercise power and authority in relation to liability of Directors of private company
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commiss
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,
Deputy Commissioner,
Assistant Commissioner.
46.
107
To exercise power as an appellate authority under this section.
Special Commissioner, Additional Commissioner,
Senior Joint Commissioner.
47.
108
To exercise power as a revisional authority under this section.
Special Commissioner,
Additional Commissioner,
Senior Joint Commissioner, Joint Commissioner.
48.
115
To exercise power as referred to in this section.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
49.
122
To exercise power as referred to in this section.
Senior Joint Commissioner,
Joint Commissioner, Deputy Commissioner,
Assistant Commissioner.
50.
123
To exercise power as referred to in this section.
Senior Joint Commissioner,
Joint Commissioner, Deputy Commissioner,
Assistant Commissioner.
51.
124
To exercise power and authority as referred to in this section.
Senior Joint Commissioner,
Joint Commissioner, Deputy Commissioner,
Assistant Com
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nalty.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
57.
139
To exercise power and authority to issue or grant certificate of registration and cancellation thereof.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
58.
140
To exercise power and authority in relation to transitional arrangements for input tax credit
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
59.
141
To exercise power and authority as referred to in this section.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
60.
142
To exercise power and authority as referred to in this section.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissioner,
Assistant Commissioner.
61.
150
To exercise power and authority as referred to in this section.
Senior Joint Commissioner,
Joint Commissioner,
Deputy Commissione
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