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

M/s Kaveri Traders received an order from a Deputy Commissioner under the GST law and the order was communicated to it on 10 June. Kaveri Traders wishes to appeal. Based on the rules reproduced in the provisions, to which authority and within what period should the appeal be made?

The appeal lies to an officer not below the rank of Joint Commissioner (Appeals) within three months from communication of the order, because the order was passed by a Deputy Commissioner. Commissioner (Appeals) hears only orders of Additional or Joint Commissioners, and six months applies to departmental appeals.

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

Explanation

Where the order is passed by a Deputy or Assistant Commissioner or Superintendent, the aggrieved person appeals to an officer not below the rank of Joint Commissioner (Appeals) within three months of communication. The Commissioner (Appeals) is the forum only for orders of an Additional or Joint Commissioner, so the first option is wrong. Six months applies to appeals by the department under a direction.

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