CA Final · Indirect Tax Laws · Appeals and Revision (GST)
Ananya Textiles received an order dated 1 June passed by an Assistant Commissioner. The order was communicated to it on 10 June. Ananya wishes to appeal. As per the CGST Rules on appellate authority, which statement is correct?
The appeal lies to an officer not below the rank of Joint Commissioner (Appeals), within three months from the date the order is communicated to the person. The Commissioner (Appeals) hears orders of Additional or Joint Commissioners, and six months applies only to officers directed to appeal.
- AAppeal lies to the Commissioner (Appeals) within six months of communication
- BAppeal lies to an officer not below the rank of Joint Commissioner (Appeals) within three months of communicationCorrect
- CAppeal lies to the Commissioner (Appeals) within three months of the date of the order
- DAppeal lies to an officer not below the rank of Joint Commissioner (Appeals) within six months of communication
Explanation
An order passed by a Deputy or Assistant Commissioner or Superintendent is appealed to an officer not below the rank of Joint Commissioner (Appeals). A person aggrieved has three months from the date the order is communicated, not from the date of the order. The six-month period applies only to an officer directed to appeal by the reviewing authority.
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