Proper officers consequent upon transfer of “State Jurisdiction” of a registered person

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..... gistered person State jurisdiction of a registered person ordinarily gets changed owing to a change in address of the principal place of business of the registered person. Further, the Commissioner of State tax has, from time to time, issued order(s) for transfer of state jurisdiction of registered persons from a Charge Office to Large Taxpayer Unit or vice versa with the objective of better reve .....

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..... ion 5 and clause (91) of section 2 of the said Act and the rules made there under, it is hereby ordered that:- (i) when the jurisdiction of a registered person is changed from one Charge to another or from a Charge to Large Taxpayer Unit or vice versa, an officer posted in the transferee charge/ Large Taxpayer Unit or any other officer who has been authorized to act as a proper officer of the tr .....

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..... peated; Further, in respect of any decision or order passed by the proper officer of transferor charge/Large Taxpayer Unit, the appellate authorities having jurisdiction over such charge/ Large Taxpayer shall continue to exercise the jurisdiction of appeal under section 107 of the West Bengal Goods and Services Tax Act, 2017 and the rules made there under and dispose the case accordingly. To i .....

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