Introduction: The Government of West Bengal, Directorate of Commercial Taxes, issues Order No. 06/WBGST/PRO/2023, dated 05.12.2023, addressing the transfer of “State Jurisdiction” for registered persons. This crucial update emphasizes changes in jurisdiction due to the relocation of the principal place of business, aiming for enhanced revenue mobilization.
Detailed Analysis:
1. Background and Context: The state jurisdiction of registered persons is often altered when the primary business location changes. The Commissioner of State Tax, through Notification No. 892-F.T. dated 25.05.2023, has implemented changes in the state jurisdiction of registered persons associated with specific Charge Offices.
2. Guidelines for Pending Proceedings: In response to these changes, the order provides comprehensive guidelines for handling pending proceedings initiated by proper officers of the transferor charge. It supersedes any previous orders, empowering officers in the transferee charge or Large Taxpayer Unit to act as the proper officer for the registered person whose jurisdiction has been transferred.
3. Concurrent Jurisdiction: The order ensures concurrent jurisdiction for the proper officer of the transferor charge/Large Taxpayer Unit over ongoing proceedings initiated before the jurisdiction transfer. This is subject to the condition that the registered person requests completion by the proper officer of the transferor charge/Large Taxpayer Unit to avoid repetitive compliances.
4. Appellate Authorities and Jurisdiction: Notably, the order clarifies the appellate process, stating that decisions or orders made by the proper officer of the transferor charge/Large Taxpayer Unit fall under the jurisdiction of the appellate authorities of that charge. Appeals against adjudication orders are to be filed before the Appellate Authority with jurisdiction over the charge/Large Taxpayer Unit, regardless of the current jurisdiction of the registered person.
Conclusion: In conclusion, the guidelines outlined in Order No. 06/WBGST/PRO/2023 offer clarity on the intricate process of managing state jurisdiction transfers for registered persons. The order ensures a smooth transition, avoiding redundancy in compliance while maintaining the integrity of ongoing proceedings and appeals. For any exceptional cases, the Commissioner, State Tax, remains the point of contact. This order, signed by Commissioner Khalid Aizaz Anwar, IAS, serves as a pivotal directive in optimizing the efficiency of tax administration in West Bengal.
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GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
Order No. 06/WBGST/PRO/2023
Dated: 05.12.2023
Subject: Proper officers consequent upon transfer of “State Jurisdiction” of a registered 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 revenue mobilisation.
2. In terms of Notification No. 892-F.T. dated 25.05.2023, state jurisdiction of a number of registered persons belonging to certain Charge Offices has been changed pursuant to the change in territorial jurisdiction of such Charge Offices. Accordingly, it has become imperative to provide necessary guidelines on the manner of dealing with pending proceedings initiated by the proper officers of transferor charge subsequent to such change in jurisdiction.
3. On careful consideration and in supersession of Order No. 05/WBGST/PRO/2023 dated 14.08.2023 or any earlier order issued in this regard, except as respects things done or omitted to be done before such supersession, and in exercise of the power conferred by subsection (2) of section 4 read with sub-section (3) of section 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 transferee charge/ Large Taxpayer Unit will be the proper officer in respect of the said registered person;
(ii) notwithstanding anything contained in (i) above, the proper officer of the transferor charge/Large Taxpayer Unit shall have a concurrent jurisdiction over such registered person in respect of a proceeding initiated by the said proper officer prior to such transfer of state jurisdiction and which remains pending as on the date of such transfer, subject to the condition that the registered person has made a request that such ongoing proceedings be completed by the proper officer of the transferor charge/Large Taxpayer Unit only so that compliances already made by him including production of books of accounts or other relevant documents in respect of such proceedings may not be repeated;
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 illustrate, if an adjudication order is passed by the proper officer of Large Taxpayer Unit, appeal against such order shall be filed before the Appellate Authority who has appellate jurisdiction of Large Taxpayer Unit irrespective of the fact that the registered person is no more under the jurisdiction of Large Taxpayer Unit.
4. The above guidelines are general in nature and will have immediate effect. Any exceptional case may be brought to the notice of the Commissioner, State Tax.
Sd/-
(KHALID AIZAZ ANWAR, IAS)
Commissioner, State Tax
West Bengal
