West Bengal Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... NOTIFICATION No. 1993-F.T. Howrah, the 12th day of December, 2019 Order No. 09/2019-State Tax WHEREAS, sub-section (1) of section 112 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this Order referred to as the said Act) provides that any person aggrieved by an order passed against him under section 107 o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... from the date on which the said order has been passed for determination of such points arising out of the said order as may be specified by the Commissioner in his order; AND WHEREAS, section 109 of the said Act provides for the constitution of the Goods and Services Tax Appellate Tribunal and Benches thereof; AND WHEREAS, for the purpose of filing the appeal or application as re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... st Bengal Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019. 2. For the removal of difficulties, it is hereby clarified that for the purpose of calculating, (a) the three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal in sub-section (1) of section 112, the start of the three months peri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X