Haryana Goods and Services Tax (Second Amendment) Rules, 2022 - 08/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 2nd February, 2022 No. 08/GST-2. - In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely: - 1. These rules may be called the Haryana Goods and Services Tax (Second Amendment) Rules, 2022. 2. In the Haryana Goods and Services Tax Rules, 2017, for rule 109A, the following rule shall be substituted, namely:- 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, 2017 (Central Act 12 of 2017) may appeal to (a) the Commissioner of State Tax where such decision or order is passed by the Additional Commissioner of State Tax ; (b) the Joint Commissioner of State Tax (Appeals) where such decision or order is passed by the officer upto the rank of Deputy Commissioner of State Tax, 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, 2017 (Central Act 12 of 2017) may appeal to (a) the Commissioner of State Tax where such decision or order is passed by the Additional Commissioner of State Tax; (b) the Joint Commissioner of State Tax (Appeals) where such decision or order is passed by the officer upto the rank of Deputy Commissioner of State Tax, within six months from the date of communication of the said decision or order (3) The Commissioner of State Tax may transfer an appeal from one appellate authority to another appellate authority on an administrative ground to be recorded in writing or may club multiple cases of appeal arising out of substantive similar grounds of appeal and assign them to one appellate authority. ANURAG RASTOGI, Additional Chief Secretary to Government Haryana, Excise and Taxation Department.