Appeal jurisdiction under Haryana GST Rules clarified: appellate forum allocation, appeal timelines, and Commissioner transfer powers. Allocation of appellate forum is prescribed by officer rank: appeals from Additional Commissioner orders go to the Commissioner of State Tax, and appeals from officers up to Deputy Commissioner go to the Joint Commissioner of State Tax (Appeals); the Rules set distinct filing periods for affected appellants. The Commissioner of State Tax may transfer appeals between appellate authorities for recorded administrative reasons and may club multiple appeals with substantially similar grounds and assign them to one appellate authority.
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Appeal jurisdiction under Haryana GST Rules clarified: appellate forum allocation, appeal timelines, and Commissioner transfer powers.
Allocation of appellate forum is prescribed by officer rank: appeals from Additional Commissioner orders go to the Commissioner of State Tax, and appeals from officers up to Deputy Commissioner go to the Joint Commissioner of State Tax (Appeals); the Rules set distinct filing periods for affected appellants. The Commissioner of State Tax may transfer appeals between appellate authorities for recorded administrative reasons and may club multiple appeals with substantially similar grounds and assign them to one appellate authority.
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