Appointment of Appellate Authority
Rule 109A of the CGST Rules
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Amendment history
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Who hears the first appeal: an order passed by an Additional or Joint Commissioner is appealed to the Commissioner (Appeals), and one passed by a Deputy or Assistant Commissioner or Superintendent to the Additional or Joint Commissioner (Appeals).
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
1,204 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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.]
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-11-15 · Inserted
55/2017-CTdated15
Inserted vide Notification No. 55/2017-CT dated 15.11.2017. 2 . Substituted for "the Additional Commissioner (Appeals)" vide Notification No. 60/2018 – CT dated 30.10.2018.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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