Seeks to authorize officers to act as "Appellate Authorities" as referred to in section 107 of the WBGST Act, 2017 - GST - States - 03/WBGST/PRO/2021

GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 Appellate Authorities ORDER No. 03/WBGST/PRO/2021 Dated: 17.08.2021 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 Sl. No. Officer Designation Jurisdictional Area (1) (2) (3) (4) 1. Sri Suvankar Biswas Senior Joint Commissioner 24 Parganas Circle 2. Smt. Sarmili Mishra Chattopadhyay Senior Joint Commissioner 24 Parganas Circle 3. Smt. Urmi Mukhopadhyay (Chaudhury) Senior Joint Commissioner Asansol Circle 4. Sri Aniruddha Bandyopadhyay Senior Joint Commissioner Bally Circle 5. Sri Asish Kumar Basu Senior Joint Commissioner Behala Circle 6. Sri Kallol Shome Joint Commissioner Behala Circle 7. Sri Pinaki Banerjee Joint Commissioner Behrampore Circle 8. Sri Ujjwal Bhattacharyya Senior Joint Commissioner Burrabazar Circle 9. Sri Anirban Chakraborty Joint Commissioner Burrabazar Circle 10. Sri Asim Kumar Biswas Senior Joint Commissioner Chowringhee Circle 11. Sri Priyobrata Mukherjee Senior Joint Commissioner Chowringhee Circle 12. Smt. Ashima Saha Roy Senior Joint Commissioner Dharmatala Circle 13. Smt. Paramita Dutta Joint Commissioner Dharmatala Circle 14. Sri Arup Ratan Sarkar Senior Joint Commissioner Durgapur Circle 15. Sri S. M. Naser Ali Senior Joint Commissioner Howrah Circle 16. Sri Md. Iqbal Senior Joint Commissioner Jalpaiguri Circle 17. Sri Siddhartha Sarkar Senior Joint Commissioner Kolkata North Circle 18. Sri Nikunja Biswas Senior Joint Commissioner Kolkata South Circle 19. Sri Nani Gopal Biswas Joint Commissioner Kolkata South Circle 20. Sri Bikash Chandra Biswas Additional Commissioner Large Taxpayer Unit 21. Sri Ranjan Panda Additional Commissioner Large Taxpayer Unit 22. Sri Anindya Kumar Ghosh Joint Commissioner Medinipur Circle 23. Smt. T. L. Bhutia Senior Joint Commissioner Raigunj Circle Siliguri Circle 24. Sri Heera Lepcha Senior Joint Commissioner Siliguri Circle 25. Sri Sonam Sherpa Senior Joint Commissioner Siliguri Circle 26. Sri Pradipta Kumar Gandopadhyay Senior Joint Commissioner State of West Bengal 27. Smt. Utpala Gabur Joint Commissioner State of West Bengal 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) COMMISSlONER, State Tax, West Bengal