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

Sunrise Textiles Pvt Ltd, Surat, receives an adjudication order passed by a Deputy Commissioner. The company wishes to appeal. Based on the Rules provided, to whom does the appeal lie, and within what time from communication of the order, if the company itself is the aggrieved person?

The appeal lies to an officer not below the rank of Joint Commissioner (Appeals), within three months from communication of the order. The order was passed by a Deputy Commissioner, so the Commissioner (Appeals) is not the forum, and six months applies only to departmental appeals directed by the Commissioner.

  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, an 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. The six-month period applies to an officer directed by the Commissioner to appeal, not to the taxpayer.

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