Chapter – XIII Appeals and Revision

Central_Goods_and_Services_Tax_rule_2017

Rule 108. Appeal to the Appellate Authority
Rule 109. Application to the Appellate Authority
Rule 109A. Appointment_of_Appellate_Authority
Rule 109B. Notice to person and order of revisional authority in case of revision.
Rule 110. Appeal to the Appellate Tribunal
Rule 111. Application to the Appellate Tribunal
Rule 112. Production of additional evidence before the Appellate Authority or the Appellate Tribunal
Rule 113. Order of Appellate Authority or Appellate Tribunal
Rule 114. Appeal to the High Court
Rule 115. Demand confirmed by the Court
Rule 116. Disqualification for misconduct of an authorised representative
Rule 109C. Withdrawal of Appeal
Rule 110A Procedure for the Appeals to be heard by a single Member Bench.

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