CA Final · Indirect Tax Laws · Appeals and Revision (GST)
A proper officer of the Revenue is directed under section 107(2) to appeal against an order passed by a Superintendent in the case of Kaveri Exports. The order was communicated on 1 March. By which date, at the latest, must the departmental appeal be filed under the rule on appointment of appellate authority?
The departmental appeal must be filed by 1 September, within six months of communication, before an officer not below the rank of Joint Commissioner (Appeals), because the order was passed by a Superintendent. The three-month period applies only to appeals by aggrieved persons.
- AWithin three months, i.e. by 1 June, to the Commissioner (Appeals)
- BWithin six months, i.e. by 1 September, to an officer not below the rank of Joint Commissioner (Appeals)Correct
- CWithin three months, i.e. by 1 June, to an officer not below the rank of Joint Commissioner (Appeals)
- DWithin six months, i.e. by 1 September, to the Commissioner (Appeals)
Explanation
For an appeal by an officer directed under section 107(2), the period is six months from communication, so 1 September. Because the order was passed by a Superintendent, the appeal goes to an officer not below the rank of Joint Commissioner (Appeals), not the Commissioner (Appeals). The three-month options apply to the aggrieved person's own appeal.
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