Section 94, The Goods and Services Tax Act, 2009

(1) A person may appeal a reviewable decision to the Board of Appellate Commissioners (hereafter referred to as “the Board”) established under section 138 of the Income Tax Act, 2000 and, for the purpose of hearing and deciding the appeal, section 143 of that Act shall apply, to the extent relevant to the hearing and determination of appeals under this Act. (2) A party to a proceeding before the Board who is dissatisfied with a decision of the Board may, within 60 days of the decision appeal to the High Court. (3) The provisions of the Income Tax Act relating to appeals apply to appeals pursuant to subsections (1) and (2) in the same manner as they apply to appeals under the Income Tax Act, 2000. PART XVIII–RECORD KEEPING AND INFORMATION COLLECTION