Section 109A(2)(b) in The Central Goods and Services Tax Rules, 2017

[Cites 0, Cited by 0] [Section 109A(2)] [Section 109A] [Entire Act]

Union of India - Subsection

Section 109A(2)(b) in The Central Goods and Services Tax Rules, 2017

(b)[any officer not below the rank of Joint Commissioner (Appeals)] [Substituted 'the Additional Commissioner (Appeals)' by Notification No. G.S.R. 1075(E), dated 30.10.2018 (w.e.f 19.6.2017).] where such decision or order is passed by the Deputy or Assistant Commissioner or the Superintendent,

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Union of India - Subsection

Section 109A(2)(b) in The Central Goods and Services Tax Rules, 2017