Section 73(1) in The Gujarat Value Added Tax Act, 2003
(1)An appeal from every original order, not being an order mentioned in section 74, passed under this Act or the rules, shall lie.(a)if the order is made by a an Assistant Commissioner or Commercial Tax Officer, or any other officer subordinate thereto, to the Deputy Commissioner;(b)if the order is made by a Deputy Commissioner, to the Joint Commissioner;(c)if the order is made by a Joint Commissioner, Additional Commissioner, or Commissioner, to the Tribunal.
