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

The Principal Commissioner directs a jurisdictional officer under section 107(2) to appeal against an order passed by an Assistant Commissioner. The order was communicated to the department on 1 March. Under the rules reproduced, what is the time limit for the officer's appeal and the forum?

The officer must appeal within six months from communication of the order, to an officer not below the rank of Joint Commissioner (Appeals), because the order was passed by an Assistant Commissioner. Three months is the period for the aggrieved person, not for a department appeal under section 107(2).

  1. AThree months; Commissioner (Appeals)
  2. BSix months; Commissioner (Appeals)
  3. CThree months; an officer not below the rank of Joint Commissioner (Appeals)
  4. DSix months; an officer not below the rank of Joint Commissioner (Appeals)Correct

Explanation

For an officer directed to appeal, the period is six months from the date of communication of the order. Since the order was passed by an Assistant Commissioner, the forum is an officer not below the rank of Joint Commissioner (Appeals). Options with three months mix up the taxpayer's period, and Commissioner (Appeals) is the forum only for Additional or Joint Commissioner orders.

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