Review and Appeals
Any person who is aggrieved by the decision of the officer of GST may apply
for a review and revision to the DG within 30 days from the date of
notification. Alternatively, such person shall make an appeal to the Tribunal
within 30 days from the date of the decision.
The appeal case can be represented by the taxpayer himself or by any person
whom he may appoint. The hearing shall be conducted in a private proceeding
unless both parties agree to an open court.