The Commercial Taxes Department of Rajasthan issued the Order on authorization for filing appeal before GST Appellate Tribunal.
Abhishek Bhagotia, Chief Commissioner, State Tax, Rajasthan, authorized all Additional Commissioners (Adm.) and Deputy Commissioner (Adm.) Anti-Evasion, Commercial Taxes, to accord previous sanction for filing of an appeal, if any, before the Goods and Services Tax Appellate Tribunal against any order passed by the Appellate/ Revisional Authority under this Act or the Central Goods and Services Tax Act, where the tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined by such order does not exceed Rs.10 lakhs.
“However, in order of Appellate/ Revisional Authority where such amount exceeds Rs 10 lakhs or an Appellate/ Revisional Authority decides multiple appeals by a single order and if in one of the appeals, the tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined by such order exceeds Rs.10 lakhs, then the decision to file or not to file appeals, if any, before the Goods and Services Tax Appellate Tribunal shall be taken at the level of Headquarter,” the order said.
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