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THE ODISHA GOODS AND SERVICES TAX RULES 2017
Chapter XIII - Appeals and Revision

Body 109A. Appointment of Appellate Authority-

(1) Any person aggrieved by any decision or order passed under the 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;

    (b) the Additional Commissioner (Appeals) where such decision or order is passed by the Joint Commissioner or Deputy Commissioner or Assistant Commissioner or State Tax Officer or Additional State Tax Officer; and

    (c) the Joint Commissioner (Appeals) where such decision or order is passed by Assistant Commissioner or State Tax Officer or Additional State Tax Officer,

    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 the 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;

    (b) the Additional Commissioner (Appeals) where such decision or order is passed by the Joint Commissioner or Deputy Commissioner or Assistant Commissioner or State Tax Officer or Additional State Tax Officer; and

    (c) the Joint Commissioner (Appeals) where such decision or order is passed by Assistant Commissioner or State Tax Officer or Additional State Tax Officer,

    within six months from the date of communication of the said decision or order.