Appellate authority under Odisha GST: revised appeal forums assigned by original adjudicator and distinct filing periods for taxpayers and officers. Rule 109A is substituted to allocate appeal forums by the rank of the original adjudicating officer: decisions of an Additional Commissioner are appealed to the Special Commissioner (Appeals); decisions of Joint Commissioner, Deputy Commissioner, Assistant Commissioner, State Tax Officer or Additional State Tax Officer are appealed to the Additional Commissioner (Appeals); and decisions of Assistant Commissioner or State Tax Officer or Additional State Tax Officer are appealed to the Joint Commissioner (Appeals). Aggrieved persons have three months to appeal; officers directed to appeal have six months from communication of the order.
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Provisions expressly mentioned in the judgment/order text.
Appellate authority under Odisha GST: revised appeal forums assigned by original adjudicator and distinct filing periods for taxpayers and officers.
Rule 109A is substituted to allocate appeal forums by the rank of the original adjudicating officer: decisions of an Additional Commissioner are appealed to the Special Commissioner (Appeals); decisions of Joint Commissioner, Deputy Commissioner, Assistant Commissioner, State Tax Officer or Additional State Tax Officer are appealed to the Additional Commissioner (Appeals); and decisions of Assistant Commissioner or State Tax Officer or Additional State Tax Officer are appealed to the Joint Commissioner (Appeals). Aggrieved persons have three months to appeal; officers directed to appeal have six months from communication of the order.
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