Authorisation of officers to undertake Audit under section 65(1) of WBGST Act, 2017 - GST - States - 08/WBGST/PRO/2021
Extract
..... e power conferred by sub-section (1) of section 65 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) of section 2 and sub-section (3) of section 5 of the .....
..... isdiction. 2. Notwithstanding anything contained in the first paragraph, this order will not be applicable for any officer who is appointed or authorised as “Appellate Authority” to hear appeals as referred to in section 107 of the said A .....