Seeks to amend rule 109A of the WBGST Rules, 2017

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor is pleased hereby to make the following amendments to the West Bengal Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules):- Amendments In the said Rules, for rule 109A, the following rule shall be substituted- "109A. Appointment of Appellate Authority. - (1) Any person aggrieved by any decision or order....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rected under sub-section (2) of section 107 to appeal against any decision or order passed under this Act or the Central Goods and Services Tax Act may appeal to - (a) the Special Commissioner (Appeals) where such decision or order is passed by the Additional Commissioner, (b) the Additional Commissioner (Appeals) where such decision or order is passed by the Senior Joint Commiss....