HSNS Rules · Rule 24
Rule 24 — Appeal to appellate authority
Checked 27 Jul 2026Current rule package
Rule in 2 Minutes
Rule 24 implements the HSNS Cess Act within the 2026 machine/process-based levy framework.
Current official text / amendment package
24. Appeal to appellate authority. - (1) Any person aggrieved by any decision or order passed under the Act may
appeal to the Commissioner (Appeals) within three months from the date on which the said decision or order is
communicated to such person.
(2) An officer directed under sub-section (2) of section 29 of the Act to appeal against any decision or order passed
under this Act may appeal to the Commissioner (Appeals) within six months from the date of communication of the
said decision or order.
Practical implementation
- Identify the enabling HSNS Act section and factual trigger.
- Use the prescribed HSNS form/portal workflow where the Rule requires it.
- Retain machine/process, declaration, payment, return or officer evidence relevant to the Rule.
- Check First/Second Amendment Rules for the current wording before using a principal-rule copy.
Practical Q&A
Can Rule 24 be applied without the Act?
No. The Rule operates under section 35 and the relevant enabling provisions of the HSNS Act; the Act controls if there is any inconsistency.