Section 106(3) in The Central Goods and Services Tax Rules, 2017
(3)The appeal referred to in sub-rule (1) or sub-rule (2), the verification contained therein and all the relevant documents accompanying such appeal shall be signed,-(a)in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and(b)in the case of an applicant, in the manner specified in rule 26.
