Rule 109A of CGST Rules 2017: Appointment of Appellate Authority

Provisions under Rule 109A of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Appointment of Appellate Authority”, are as under:

CGST Rule 109A: Appointment of Appellate Authority (Chapter-XIII: Appeals and Revision) [rule 109A inserted from 15/11/2017: refer Note 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) the Additional Commissioner (Appeals) any officer not below the rank of Joint Commissioner (Appeals) [text substituted from 30/12/2018: refer Note 2] 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) the Additional Commissioner (Appeals) any officer not below the rank of Joint Commissioner (Appeals) [text substituted from 30/12/2018: refer Note 2] 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.

Amendments History:

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

2. The text “the Additional Commissioner (Appeals)” substituted with the text “any officer not below the rank of Joint Commissioner (Appeals)” in clause (b) of sub-rule (1) and (2) from 30/10/2018 vide Notification 60/2018.

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