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        Case ID :
        GST - States

        Amendment in Notification No. G.O.Ms.No. 121, Revenue (CT.II) Department, Dated: 30.06.2017 - G.O.Ms.No. 76 - Telangana SGST

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        Appeal procedure for GST decisions expanded: time-limited appeals to designated Additional Commissioner appellate tiers now provided. Amendments to Rule 109A add subrules permitting aggrieved persons to appeal orders under the State or Central GST Acts to designated Additional Commissioner appellate officers-appeals from orders of the Additional Commissioner of State Tax to the Additional Commissioner (Grade-I) (Appeals), and from orders of the Joint Commissioner (Appeals) of State Tax to the Additional Commissioner (Appeals)-within a prescribed period from communication. A corresponding subrule permits officers directed to appeal to file appeals to the same respective Additional Commissioner appellate tiers within a separately prescribed period from communication of the order.
                          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.

                                Appeal procedure for GST decisions expanded: time-limited appeals to designated Additional Commissioner appellate tiers now provided.

                                Amendments to Rule 109A add subrules permitting aggrieved persons to appeal orders under the State or Central GST Acts to designated Additional Commissioner appellate officers-appeals from orders of the Additional Commissioner of State Tax to the Additional Commissioner (Grade-I) (Appeals), and from orders of the Joint Commissioner (Appeals) of State Tax to the Additional Commissioner (Appeals)-within a prescribed period from communication. A corresponding subrule permits officers directed to appeal to file appeals to the same respective Additional Commissioner appellate tiers within a separately prescribed period from communication of the order.


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