CGST Rule 109A: Appointment of Appellate Authority

Provisions under Rule 109A of CGST Rules, 2017 relating to “Appointment of Appellate Authority”:

CGST Rule 109A: Appointment of Appellate Authority (Chapter XIII: Appeals and Revision) [*1]

(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) any officer not below the rank of Joint Commissioner (Appeals) [*2(a)] 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) any officer not below the rank of Joint Commissioner (Appeals) [*2(b)] 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.

Notes (History of Amendments in Bare Text):

1. CGST Rule 109A inserted from 15/11/2017 vide Notification 55/2017.

2. Amendments from 30/12/2018 vide Notification 60/2018:

(a) in sub-rule (1), in clause (b), the text “the Additional Commissioner (Appeals)” substituted with the text “any officer not below the rank of Joint Commissioner (Appeals)”.

(b) in sub-rule (2), in clause (b), the text “the Additional Commissioner (Appeals)” substituted with the text “any officer not below the rank of Joint Commissioner (Appeals)”.