TMI BlogDelegation of powers by the Commissioner under different sections under West Bengal Goods and Services Tax Act, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of Proper Officer (1) (2) (3) (4) 1. 46 To issue notice to return defaulter. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 2. 47 To levy late fee as referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 3. 50 To exercise power and authority as referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 4. 54(5) To make refund of excess tax or input tax credit other than refund on a provisional basis. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 5. 54(6) To make refund on acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 65 To exercise power and authority in relation to audit as referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 16. 67(1) To issue authorization for inspection at any place of business of the taxable person or the persons engaged in the business of transporting goods or the owner or the operator of warehouse or godown or any other place. Additional Commissioner, Senior Joint Commissioner, Joint Commissioner. 17. 67(2) (a) To issue authorisation for search, seizure etc. Additional 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, Joi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner. 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 Commissioner, Assistant Commissioner. 41. 90 To exercise power and authority in relation to liability of partners of firm to pay tax. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 42. 91 To exercise power and authority in relation to liability of guardians, trustees, etc. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 43. 92 To exercise power ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 53. 126 To exercise power and authority in relation to general disciplines as referred to in this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 54. 127 To issue an order levying penalty under this section. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 55. 129 (a) To exercise power and authority in relation to detention of goods and conveyances in transit. State Tax Officer. (b) To exercise power and authority in relation to detention, seizure and release of goods and conveyances in transit. Senior Joint Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner. 56. 130 To exercise power and authority in relation to confiscation of goods or co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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