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

Sundaram Traders received an adverse order from a Deputy Commissioner of GST. The order was communicated to the firm on 1 June. Under the appellate authority rules extracted above, to whom does the firm appeal, and within what period from communication of the order?

The firm appeals to an officer not below the rank of Joint Commissioner (Appeals) within three months of communication of the order, because the order was passed by a Deputy Commissioner. The Commissioner (Appeals) is the forum only for orders of Additional or Joint Commissioners.

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

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) hears appeals against orders of Additional or Joint Commissioners, so the first option picks the wrong forum. Six months applies only to appeals by the department on direction.

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