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
\nDIRECTORATE OF COMMERCIAL TAXES
\n14, BELIAGHATA ROAD, KOLKATA-700015
\nDelegation of powers by the Commissioner under different sections under West Bengal Goods and Services Tax Act, 2017
\nO R D E R
\nNo: 24\/WBGST\/PRO\/17-18
\nDated: 14.12.2017
\nIn 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<\/p>\n
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\n6.
\n54(7)
\nTo issue order of refund
\nSenior Joint Commissioner,
\nJoint Commissioner,
\nDeputy Commissioner,
\nAssistant Commissioner.
\n7.
\n54(10)
\nTo withhold refund or to deduct any unpaid due before payment of refund.
\nSenior Joint Commissioner,
\nJoint Commissioner,
\nDeputy Commissioner,
\nAssistant Commissioner.
\n8.
\n54(11)
\nTo withhold the refund that is likely to adversely affect the revenue.
\nSenior Joint Commissioner,
\nJoint Commissioner,
\nDeputy Commissioner,
\nAssistant Commissioner.
\n9.
\n56
\nTo exercise power and authority in relation to interest payable on delayed refund.
\nSenior Joint Commissioner,
\nJoint Commissioner,
\nDeputy Commissioner,
\nAssistant Commissioner.
\n10.
\n60
\nTo make provisional assessment.
\nSenior Joint Commissioner,
\nJoint Commissioner,
\nDeputy Commissioner,
\nAssistant Commissioner.
\n11.
\n61
\nTo conduct scrutiny of returns.
\nSenior Joint Commissioner,
\nJoint Commissioner,
\nDeputy Commissioner,
\nAssistant Commissioner.
\n12.
\n62
\nTo mak<\/p>\n
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\nSenior Joint Commissioner, Joint Commissioner.
\n(b) Officer authorised for search and seizure of books or documents
\nSenior Joint Commissioner,
\nJoint Commissioner,
\nDeputy Commissioner,
\nAssistant Commissioner, State Tax Officer.
\n (c) Officer authorised for search and seizure of goods
\nSenior Joint Commissioner,
\nJoint Commissioner,
\nDeputy Commissioner,
\nAssistant Commissioner
\n18.
\n67(3)
\nTo return document not relied upon for issue of notice referred to in this section.
\nSenior Joint Commissioner,
\nJoint Commissioner,
\nDeputy Commissioner,
\nAssistant Commissioner.
\n19.
\n67(4)
\nTo 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.
\nSenior Joint Commissioner,
\nJoint Commissioner,
\nDeputy Commissioner,
\nAssistant Commissioner, State Tax Officer.
\n20.
\n67(5)
\nTo make available the copies of seized documents or to take extract therefrom in presence of authorized office<\/p>\n
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\n26.
\n67(12)
\nTo exercise power as referred to in section 67(12).
\nSpecial Commissioner, Additional Commissioner,
\n27.
\n68(3)
\nTo intercept any conveyance to inspect documents, devices and goods.
\nJoint Commissioner,
\nDeputy Commissioner,
\nAssistant Commissioner, State Tax Officer.
\n28.
\n70
\nTo exercise power to summon persons.
\nSenior Joint Commissioner,
\nJoint Commissioner,
\nDeputy Commissioner,
\nAssistant Commissioner.
\n29.
\n71
\nTo 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.
\nAdditional Commissioner,
\nSenior Joint Commissioner, Joint Commissioner.
\n30.
\n73
\nDetermination 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.
\nSenior Joint Commissioner,
\nJoint Commissioner,
\nDeputy Commissi<\/p>\n
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\nDeputy Commissioner.
\nAssistant Commissioner.
\n36.
\n81
\nTo give permission to charge or transfer of any property made for adequate consideration and in good faith.
\nSenior Joint Commissioner,
\nJoint Commissioner,
\nDeputy Commissioner,
\nAssistant Commissioner.
\n37.
\n83
\nTo make provisional attachment to protect revenue in certain cases.
\nSenior Joint Commissioner,
\nJoint Commissioner,
\nDeputy Commissioner,
\nAssistant Commissioner.
\n38.
\n84
\nContinuation and validation of certain recovery proceedings referred to in this section.
\nSenior Joint Commissioner,
\nJoint Commissioner,
\nDeputy Commissioner,
\nAssistant Commissioner.
\n39.
\n88
\nTo exercise power and authority in relation to liability in case of company in liquidation.
\nSenior Joint Commissioner,
\nJoint Commissioner,
\nDeputy Commissioner,
\nAssistant Commissioner.
\n40.
\n89
\nTo exercise power and authority in relation to liability of Directors of private company
\nSenior Joint Commissioner,
\nJoint Commissioner,
\nDeputy Commiss<\/p>\n
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\nDeputy Commissioner,
\nAssistant Commissioner.
\n46.
\n107
\nTo exercise power as an appellate authority under this section.
\nSpecial Commissioner, Additional Commissioner,
\nSenior Joint Commissioner.
\n47.
\n108
\nTo exercise power as a revisional authority under this section.
\nSpecial Commissioner,
\nAdditional Commissioner,
\nSenior Joint Commissioner, Joint Commissioner.
\n48.
\n115
\nTo exercise power as referred to in this section.
\nSenior Joint Commissioner,
\nJoint Commissioner,
\nDeputy Commissioner,
\nAssistant Commissioner.
\n49.
\n122
\nTo exercise power as referred to in this section.
\nSenior Joint Commissioner,
\nJoint Commissioner, Deputy Commissioner,
\nAssistant Commissioner.
\n50.
\n123
\nTo exercise power as referred to in this section.
\nSenior Joint Commissioner,
\nJoint Commissioner, Deputy Commissioner,
\nAssistant Commissioner.
\n51.
\n124
\nTo exercise power and authority as referred to in this section.
\nSenior Joint Commissioner,
\nJoint Commissioner, Deputy Commissioner,
\nAssistant Com<\/p>\n
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\nSenior Joint Commissioner,
\nJoint Commissioner,
\nDeputy Commissioner,
\nAssistant Commissioner.
\n57.
\n139
\nTo exercise power and authority to issue or grant certificate of registration and cancellation thereof.
\nSenior Joint Commissioner,
\nJoint Commissioner,
\nDeputy Commissioner,
\nAssistant Commissioner.
\n58.
\n140
\nTo exercise power and authority in relation to transitional arrangements for input tax credit
\nSenior Joint Commissioner,
\nJoint Commissioner,
\nDeputy Commissioner,
\nAssistant Commissioner.
\n59.
\n141
\nTo exercise power and authority as referred to in this section.
\nSenior Joint Commissioner,
\nJoint Commissioner,
\nDeputy Commissioner,
\nAssistant Commissioner.
\n60.
\n142
\nTo exercise power and authority as referred to in this section.
\nSenior Joint Commissioner,
\nJoint Commissioner,
\nDeputy Commissioner,
\nAssistant Commissioner.
\n61.
\n150
\nTo exercise power and authority as referred to in this section.
\nSenior Joint Commissioner,
\nJoint Commissioner,
\nDeputy Commissione<\/p>\n
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