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Section 109: Application to the Appellate Authority

Central Goods and Services Tax Rules-Part-A dated 09.10.2019Central Rules · 2017

(1)An application to the Appellate Authority under sub-section (2) of section 107 shall be made in FORM GST APL- 03,along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner.

(2) A certified copy of the decision or order appealed against shall be submitted within seven days of the filing the application under sub-rule (1) and an appeal number shall be generated by the Appellate Authority or an officer authorised by him in this behalf.

[109A. Appointment of Appellate Authority.- (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)]180 where such decision or order is passed by the Deputy or Assistant Commissioner or Superintendent, 180 Substituted for ―the Additional Commissioner (Appeals)‖ vide Notf no. 60/2018 – CT dt. 30.10.2018 Page 110 of 155 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 State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to –

(a) [any officer not below the rank of Joint Commissioner (Appeals)]181 where such decision or order is passed by the Additional or Joint Commissioner;

(b) the Additional Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner or the Superintendent, within six months from the date of communication of the said decision or order.]182 [109B. Notice to person and order of revisional authority in case of revision. - (1) Where the Revisional Authority decides to pass an order in revision under section 108 which is likely to affect the person adversely, the Revisional Authority shall serve on him a notice in FORM GST RVN-01 and shall give him a reasonable opportunity of being heard.

(2) The Revisional Authority shall, along with its order under sub-section (1) of section 108, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed.]183

Where this provision sits

ActCentral Goods and Services Tax Rules-Part-A dated 09.10.2019
Section109
Marginal noteApplication to the Appellate Authority
JurisdictionCentral
StatusIn force as published by the source

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