Rule 109A. Appointment of Appellate Authority.-
(1) Any person aggrieved by any decision or order
passed under this Act or the State Goods and Services Tax Act or the Union
Territory Goods and Services Tax Act may appeal to -
(a) the Commissioner (Appeals) where such decision
or order is passed by the Additional or Joint Commissioner;
(b) 2[any officer not below the rank of Joint
Commissioner (Appeals)] where such decision or order is passed by the Deputy or
Assistant Commissioner or Superintendent, within three months from the date on
which the said decision or order is communicated to such person.
(2) An officer directed under sub-section (2) of
section 107 to appeal against any decision or order passed under this Act or
the State Goods and Services Tax Act or the Union Territory Goods and Services
Tax Act may appeal to -
(a) the Commissioner (Appeals) where such decision
or order is passed by the Additional or Joint Commissioner;
(b) 2[any officer not below the rank of Joint
Commissioner (Appeals)] where such decision or order is passed by the Deputy or
Assistant Commissioner or the Superintendent, within six months from the date
of communication of the said decision or order.]
