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THE ASSAM 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 this Act may appeal to -

    (a) the Commissioner of State tax or an officer authorized by him not below the rank of Additional Commissioner of State tax, where such decision or order is passed by the Joint Commissioner of State tax;

    (b) the Commissioner of State tax or an officer authorized by him not below the rank of Joint Commissioner of State tax, where such decision or order is passed by the Deputy Commissioner of State tax;

    (c) the Deputy Commissioner of State tax (Appeals) where such decision or order is passed by the Assistant Commissioner of State tax or Superintendent of State tax.

(2) An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under this Act may appeal to,-

    (a) the Commissioner of State tax or an officer authorized by him not below the rank of Additional Commissioner of State tax, where such decision or order is passed by the Joint Commissioner of State tax;

    (b) the Commissioner of State tax or an officer authorized by him not below the rank of Joint Commissioner of State tax, where such decision or order is passed by the Deputy Commissioner of State tax;

    (c) the Deputy Commissioner of State tax(Appeals) where such decision or order is passed by the Assistant Commissioner of State tax or Superintendent of State tax.