Section 109A(1) in The Central Goods and Services Tax Rules, 2017
(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)[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.
