Chapter - XIII of CGST Rules, 2017
APPEALS AND REVISION
1[109A.
Appointment of Appellate Authority- (corresponding section 107)
(1)Any person aggrieved by any decision or order passed under this Act or the
State Goods and Services Tax Act or the Union Territory Goods and Services Tax
Act may appeal to -
(a) the Commissioner (Appeals) where such decision or order is passed by the
Additional or Joint Commissioner;
(b) 2[any officer not below the rank of
Joint Commissioner (Appeals)] [helldod old[the Additional Commissioner (Appeals)]helldod] where such decision or order is
passed by the Deputy or Assistant Commissioner or Superintendent, within three
months from the date on which the said decision or order is communicated to such
person.
(2) An officer directed under sub-section (2) of
section 107 to appeal against
any decision or order passed under this Act or the State Goods and Services Tax
Act or the Union Territory Goods and Services Tax Act may appeal to –
(a) the Commissioner (Appeals) where such decision or order is passed by the
Additional or Joint Commissioner;
(b) 2[any officer not below the rank of Joint
Commissioner (Appeals)] [helldod old[the Additional Commissioner (Appeals)]helldod] where such decision or order is passed
by the Deputy or Assistant Commissioner or the Superintendent, within six months
from the date of communication of the said decision or order.]
1. Inserted vide: Notification No. 55/2017-Central Tax, dated 15/11/2017-[Para 2(v)]
2. Substituted Vide: Notification No. 60/2018-Central Tax, dated 30/10/2018-[Para 3]