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CA Final · Indirect Tax Laws · Appeals and Revision (GST)

A Joint Commissioner passed an order against Kaveri Exports Pvt Ltd. The Commissioner reviews it and directs a departmental officer to appeal against it. Under the rules extracted above, the officer so directed should appeal to which authority and within what period from communication of the order?

The directed officer appeals to the Commissioner (Appeals) within six months of communication of the order, because the order was passed by a Joint Commissioner and the departmental appeal period is six months, not the three months available to an aggrieved taxpayer.

  1. ACommissioner (Appeals), within six monthsCorrect
  2. BCommissioner (Appeals), within three months
  3. CAn officer not below the rank of Joint Commissioner (Appeals), within six months
  4. DAn officer not below the rank of Joint Commissioner (Appeals), within three months

Explanation

An officer directed under section 107(2) appeals within six months of communication. Since the order was passed by a Joint Commissioner, the forum is the Commissioner (Appeals). The three-month period applies to appeals by aggrieved persons, and the Joint Commissioner (Appeals) forum applies to orders of Deputy or Assistant Commissioners or Superintendents.

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