Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Appeals under CGST/SGST/UTGST: timelines and authorities for aggrieved persons and officers under Section 107(2) clarified</h1> A person aggrieved by an order under the CGST/SGST/UTGST Acts may appeal: where the order was passed by an Additional or Joint Commissioner, to the Commissioner (Appeals); where it was passed by a Deputy or Assistant Commissioner or Superintendent, to an officer not below the rank of Joint Commissioner (Appeals). Such appeals by aggrieved persons must be filed within three months of communication of the order. An officer directed to appeal under section 107(2) may similarly appeal to the same authorities, but within six months of communication of the order.