Section 109A in Rajasthan Goods and Services Tax Rules, 2017
109A. [ Appointment of Appellate Authority. [Inserted by Notification No. F. 12(46)FD/Tax/2017-Part-III-202, dated 07.3.2018.]
(1)Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act may appeal to, -(a)the [Special Commissioner] (Appeals) where such decision or order is passed by the [Additional Commissioner] [Substituted 'Joint Commissioner' by Notification No. F.12(46)FD/Tax/2017-Part-III-199, dated 6.7.2020.];(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.],within three months from the date on which the said decision or order is communicated to such person.(2)An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under this Act or the Central Goods and Services Tax Act may appeal to, -(a)the [Special Commissioner] [Substituted 'Additional 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 Commissioner;(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.],within six months from the date of communication of the said decision or order.] [Substituted by Rajasthan Notification No. F.12(46) FD/Tax/2017-Part II-121, dated 18.10.2017.]
