Appointment of Appellate Authority: Joint Commissioner (Appeal) to hear GST appeals within prescribed timeframes. A new rule designates the Joint Commissioner (Appeal) as appellate authority: any person aggrieved by a decision or order under the Bihar GST Act or the Central GST Act by a Deputy Commissioner, Assistant Commissioner, or Commercial Taxes Officer may appeal within three months of communication; an officer directed to appeal under the statutory provision may appeal to the Joint Commissioner (Appeal) against such orders within six months of communication.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appointment of Appellate Authority: Joint Commissioner (Appeal) to hear GST appeals within prescribed timeframes.
A new rule designates the Joint Commissioner (Appeal) as appellate authority: any person aggrieved by a decision or order under the Bihar GST Act or the Central GST Act by a Deputy Commissioner, Assistant Commissioner, or Commercial Taxes Officer may appeal within three months of communication; an officer directed to appeal under the statutory provision may appeal to the Joint Commissioner (Appeal) against such orders within six months of communication.
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