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

Mehta Traders Pvt Ltd received an adverse order from a Deputy Commissioner. The company's consultant wants to know which authority the appeal should be filed with, and within what period, under the rule on appointment of the appellate authority. Which option is correct?

The appeal lies to an officer not below the rank of Joint Commissioner (Appeals), within three months of communication of the order. The Commissioner (Appeals) hears appeals only against orders of Additional or Joint Commissioners, and the six-month limit applies to departmental appeals.

  1. ACommissioner (Appeals), within three months from the date the order is communicated
  2. BAn officer not below the rank of Joint Commissioner (Appeals), within three months from the date the order is communicatedCorrect
  3. CAn officer not below the rank of Joint Commissioner (Appeals), within six months from the date the order is communicated
  4. DCommissioner (Appeals), within six months from the date the order is communicated

Explanation

Where the order is passed by a Deputy or Assistant Commissioner or Superintendent, the appeal by the aggrieved person lies to an officer not below the rank of Joint Commissioner (Appeals) within three months of communication. The Commissioner (Appeals) hears appeals against orders of an Additional or Joint Commissioner, so the first option mismatches the authority. The six-month period applies only to appeals by an officer directed under section 107(2).

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