Amendment in the Notification No. S.O. 130 dated the 14th November, 2017. - Appointment of appellate Authority.

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..... y Section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government hereby makes the following rules further to amendment the Jharkhand Goods and Services Tax Rules, 2017 in the notification of the Government of Jharkhand by the Department of Commercial Taxes published in the Gazette of Jharkhand, Extraordinary vide S.O. 130 dated the 14th November, 2017, namely:- .....

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..... (2) An officer directed under sub-section (2) of section 107 to appeal against any decision or order passed under this Act or the Central Goods and Services Tax Act may appeal to- (a) the Commissioner where such decision or order is passed by the Additional Commissioner State Taxes, (b) the Additional Commissioner (Appeals) where such decision or order is passed by the Joint Commissioner .....

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