Section 109A(1) in Rajasthan Goods and Services Tax Rules, 2017
(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.
