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To whom shall an appeal against the order passed by an officer of CGST lie under GST?

  • The appeal shall lie only to an officer appointed under the CGST Act.
  • Section 6 (3) of the CGST Act specifically mandates that any proceedings for rectification, appeal and revision, wherever applicable, of any order passed by an officer appointed under CGST Act shall not lie before an officer appointed under the SGST or UTGST Act.
  • Similar provisions exist in SGST/UTGST Act also.

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