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    <title>Odisha Goods and Services Tax (Amendment) Rules, 2023</title>
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    <description>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.</description>
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      <description>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.</description>
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