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

M/s Kaveri Traders received an adjudication order passed by a Deputy Commissioner under the GST law, and the order was communicated to it on 10 June. Following the Rules extract on appointment of the appellate authority, to whom should the appeal be filed, and within what time?

The appeal lies to an officer not below the rank of Joint Commissioner (Appeals), within three months from 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 officers directed to appeal.

  1. ACommissioner (Appeals), within three months of communication
  2. BAny officer not below the rank of Joint Commissioner (Appeals), within three months of communicationCorrect
  3. CAny officer not below the rank of Joint Commissioner (Appeals), within six months of communication
  4. DCommissioner (Appeals), within six months of communication

Explanation

Under the rule, where the order is passed by a Deputy or Assistant Commissioner or Superintendent, an aggrieved person appeals to an officer not below the rank of Joint Commissioner (Appeals) within three months of communication. The Commissioner (Appeals) route is for orders passed by an Additional or Joint Commissioner. The six-month period applies only to an officer directed by the Commissioner to appeal.

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