CGST Rules - Central Goods and Services Tax Rules, 2017

Rule 109A - Appointment of Appellate Authority

This rule was made and amended vide the following notifications
Central Tax Notification No. 60/2018 (dated 30th October 2018)
Central Tax Notification No. 74/2018 (dated 31st December 2018)

(1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to -

(a) the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner;

(b) 1any officer not below the rank of Joint Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or Superintendent, within three months from the date on which the said decision or order is communicated to such person.

(2) An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to –

(a) the Commissioner (Appeals) where such decision or order is passed by the Additional or Joint Commissioner;

(b) 1any officer not below the rank of Joint Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or the Superintendent, within six months from the date of communication of the said decision or order.

2### 109B.Notice to person and order of revisional authority in case of revision.

(1) Where the Revisional Authority decides to pass an order in revision under section 108 which is likely to affect the person adversely, the Revisional Authority shall serve on him a notice in FORM GST RVN-01 and shall give him a reasonable opportunity of being heard.

(2) The Revisional Authority shall, along with its order under sub-section (1) of section 108, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed.

1 Substituted in Central Goods and Services Tax (Thirteenth Amendment) Rules, 2018, vide Notification No. 60/2018 Central Tax (dated 30th October 2018)
2 Inserted in Central Goods and Services Tax (Fourteenth Amendment) Rules, 2018, vide Notification No. 74/2018 Central Tax (dated 31st December 2018)