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

The Commissioner directs a Deputy Commissioner to file an appeal against an order passed by an Additional Commissioner. The order was communicated on 15 March. Under the CGST Rules, to whom and within what period may this officer appeal?

The directed officer appeals to the Commissioner (Appeals), because the order was passed by an Additional Commissioner, and has six months from communication of the order. The shorter three-month period applies to an aggrieved person, not to an officer directed to appeal.

  1. ACommissioner (Appeals), within six months from communication of the orderCorrect
  2. BCommissioner (Appeals), within three months from communication of the order
  3. CJoint Commissioner (Appeals), within six months from communication of the order
  4. DJoint Commissioner (Appeals), within three months from the date of the order

Explanation

An officer directed to appeal under the review provision gets six months from communication. As the order was passed by an Additional Commissioner, the appeal lies to the Commissioner (Appeals). The three-month period applies to aggrieved persons, so that option is wrong.

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