Appointment of Appellate Authority: amended appeal routes and specified time limits for GST appeal filings. The substituted rule 109A prescribes the Appointment of Appellate Authority by mapping appeal routes to the rank of the officer who passed the decision: Additional Commissioner Special Commissioner (Appeals); Senior Joint Commissioner Additional Commissioner (Appeals); Joint Commissioner officer not below Senior Joint Commissioner (Appeals); Deputy Commissioner/Assistant Commissioner/State Tax Officer officer not below Joint Commissioner (Appeals). Appeals by aggrieved persons must be filed within three months of communication; appeals by an officer directed to appeal must be filed within six months. The notification deems the amendment effective retrospectively.
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: amended appeal routes and specified time limits for GST appeal filings.
The substituted rule 109A prescribes the Appointment of Appellate Authority by mapping appeal routes to the rank of the officer who passed the decision: Additional Commissioner Special Commissioner (Appeals); Senior Joint Commissioner Additional Commissioner (Appeals); Joint Commissioner officer not below Senior Joint Commissioner (Appeals); Deputy Commissioner/Assistant Commissioner/State Tax Officer officer not below Joint Commissioner (Appeals). Appeals by aggrieved persons must be filed within three months of communication; appeals by an officer directed to appeal must be filed within six months. The notification deems the amendment effective retrospectively.
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 
