Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 109A(2)] [Section 109A] [Entire Act] State of Punjab - Subsection Section 109A(2)(c) in Punjab Goods and Services Tax Rules, 2017 (c)the Deputy Commissioner (Appeals) where such decision or order is passed by Assistant Commissioner of State Tax or State Tax Officer;