GST – States – 26/WBGST/PRO/17-18 – Dated:- 15-12-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 Appellate Authorities O R D E R No. 26/WBGST/PRO/17-18 Dated: 15.12.2017 The Order No. 25/WBGST/PRO/17-18 dated 14.12.2017, (hereinafter referred to as said order) issued 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, is partially modified by way of amendment, as under:
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