Section 109A(2)(b) in Rajasthan Goods and Services Tax Rules, 2017
(b)the [Additional Commissioner] [Substituted 'Joint Commissioner' by Notification No. F.12(46)FD/Tax/2017-Part-III-199, dated 6.7.2020.] (Appeals) where such decision or order is passed, by the [Joint or Deputy or Assistant Commissioner] [Substituted 'Deputy or Assistant Commissioner or State Tax Officer' by Notification No. F.12(46)FD/Tax/2017-Part-III-199, dated 6.7.2020.],