Rule 109A of CGST Rules - Appointment of Appellate Authority

Rule 109A of CGST Rules - Appointment of Appellate Authority

(updated as on 15.11.2017)

[(1) Any person aggrieved by any decision ororder passed under this Act or the State Goods and Services Tax Act or the Union TerritoryGoods and Services Tax Act may appeal to -

(a) the Commissioner (Appeals) where such decision or order is passed by theAdditional or Joint Commissioner;

(b) the Additional Commissioner (Appeals) where such decision or order is passed bythe Deputy or Assistant Commissioner or Superintendent,

within three months from the date on which the said decision or order is communicated tosuch person. (2) An officer directed under sub-section (2) of section 107 to appeal against any decision ororder passed under this Act or the State Goods and Services Tax Act or the Union TerritoryGoods and Services Tax Act may appeal to

(a) the Commissioner (Appeals) where such decision or order is passed by theAdditional or Joint Commissioner;

(b) the Additional Commissioner (Appeals) where such decision or order is passed bythe Deputy or Assistant Commissioner or the Superintendent,

within six months from the date of communication of the said decision or order.] (Inserted vide Notification No. 55/2017-Central Tax dt 15.11.2017)

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CHAPTER XIII

APPEALS AND REVISION

Chapter XIIIof CGST Rules,2017 consists of nine rules relating to APPEALS & REVISIONRULESunder the GST regime. All this rules are available for your ready reference. Rule 108 :Appeal to the Appellate Authority Rule 109 :Application to the Appellate Authority Rule 109A :Appointment of Appellate Authority Rule 110 :Appeal to the Appellate Tribunal Rule 111 :Application to the Appellate Tribunal Rule 112 :Production of additional evidence before the Appellate Authority or the AppellateTribunal Rule 113 :Order of Appellate Authority or Appellate Tribunal Rule 114 :Appeal to the High Court Rule 115 :Demand confirmed by the Court Rule 116 :Disqualification for misconduct of an authorised representative