Appellate authority framework updated for GST appeals, specifying designated appellate officers and time-limited appeal windows. Substitutes Rule 109A to prescribe appellate mappings: Joint Commissioner orders to Additional Commissioner; Deputy Commissioner of State Tax orders to Joint Commissioner (Appeals); Assistant Commissioner of State Tax or State Tax Officer orders to Deputy Commissioner (Appeals). Persons aggrieved must appeal within a prescribed short period from communication; officers directed to appeal under the enabling provision have a longer prescribed period from communication. The amendment takes effect upon publication in the Official Gazette under the State GST Act.
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.
Appellate authority framework updated for GST appeals, specifying designated appellate officers and time-limited appeal windows.
Substitutes Rule 109A to prescribe appellate mappings: Joint Commissioner orders to Additional Commissioner; Deputy Commissioner of State Tax orders to Joint Commissioner (Appeals); Assistant Commissioner of State Tax or State Tax Officer orders to Deputy Commissioner (Appeals). Persons aggrieved must appeal within a prescribed short period from communication; officers directed to appeal under the enabling provision have a longer prescribed period from communication. The amendment takes effect upon publication in the Official Gazette under the State GST Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
