Amendment status not verified — confirm the current text below against the official source.
Subject to the provisions of this chapter, the Goods and Services Appellate Tribunal and Tax Tribunal constituted under the Central Goods and Services Tax Benches thereof. Act, 2017 shall be the Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority under this Act."; (14) section 110 shall be omitted; (15) section 114 shall be omitted; (16) in section 117,— (a) in sub-section (1), for the words "State Bench or Area Benches", the words "State Benches" shall be substituted; (b) in sub-section (5),— (i) in clause (a), for the words "State Bench or Area Benches", the words "State Benches" shall be substituted; 12 of 2017. 1 PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, SEPTEMBER 29, 2023 5 The West Bengal Goods and Services Tax (Amendment) Act, 2023. (Section 2.) (ii) in clause (b), for the words "State Bench or Area Benches", the words "State Benches" shall be substituted; (17) in section 118, in sub-section (1), in clause (a), for the words "National Bench or Regional Benches", the words "Principal Bench" shall be substituted; (18) in section 119,— (a) for the words "National or Regional Benches", the words "Principal Bench" shall be substituted; (b) for the words "State Bench or Area Benches", the words "State Benches" shall be substituted; (19) in section 122, after sub-section (1A), the following sub-section shall be inserted:— "(1B) Any electronic commerce operator who— (i) allows a supply of goods or services or both through it by an unregistered person other than a person exempted from registration by a notification issued under this Act to make such supply; (ii) allows an inter-State supply of goods or services or both through it by a person who is not eligible to make such inter-State supply; or (iii) falls to furnish the correct details in the statement to be furnished under sub-section (4) of section 52 of any outward supply of goods effected through it by a person exempted from obtaining registration under this Act, shall be liable to pay a penalty of ten thousand rupees, or an amount equivalent to the amount of tax involved had such supply been made by a registered person other than a person paying tax under section 10, whichever is higher."; (20) in section 132, in sub-section (1),— (a) clause (g) shall be omitted; (b) clause (j) shall be omitted; (c) clause (k) shall be omitted; (d) in clause (1), for the words, brackets and letters "clauses (a) to (k)" the words, brackets and letters "clauses (a) to (f) and clauses (h) and (i)" shall be substituted; (e) in clause (iii), for the words "any other offence", the words, brackets and letter "an offence specified in clause (b)," shall be substituted; (f) in clause (iv), the words, brackets and letters "or clause (g) or clause (j)" shall be omitted; THE KOLKATA GAZETTE, EXTRAORDINARY, SEPTEMBER 29, 2023 [PART III 6 The West Bengal Goods and Services Tax (Amendment) Act, 2023. (Section 2.) (21) in section 138,— (a) in sub-section (1), in the first proviso,— (i) for clause (a), the following clause shall be substituted:— "(a) a person who has been allowed to compound once in respect of any of the offences specified in clauses (a) to (f), (h), (i) and (1) of sub-section (1) of section 132;"; (ii) clause (b) shall be omitted; (iii) for clause (c), the following clause shall be substituted:— "(c) a person who has been accused of committing an offence under clause (b) of sub-section (1) of section 132;"; (iv) clause (e) shall be omitted; (b) in sub-section (2), for the words "ten thousand rupees or fifty per cent. of the tax involved, whichever is higher, and the maximum amount not being less than thirty thousand rupees or one hundred and fifty per cent. of the tax, whichever is higher", the words "twenty-five per cent. of the tax involved and the maximum amount not being more than one hundred per cent. of the tax involved" shall be substituted; (22) after section 158, the following section shall be inserted:— "Consent based sharing of information furnished by taxable person.