9911796707
TMI Blog2024 (11) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... l as required under section 109 of the said Acts, the petitioner is deprived of its statutory remedy of Appeal and the corresponding benefit of subsections-8 9 of section 112 of the said Acts. Taking into account the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 dated 03.12.2019 issued by the Government of India and subsequent clarification issued by the Central Board of Indirect Taxes and Customs (GST Policy Wing) vide Circular No.132/2/2020 dated 18th March, 2020, it is deemed proper in the interest of justice to dispose of this writ petition. Petition disposed off. - THE CHIEF JUSTICE MR. JUSTICE S.K. SAHOO For the Petitioner: Mr. R.P. Kar, Senior Advocate Mr. Bhabani Prasad Mohanty, Advocate For the Opposi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) Order, 2019 on 03.12.2019, Clause-2 of which reads as under:- 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 period shall be considered to be the later of the following dates:- (i) date of communication of order; or (ii) the date on which the President or the State President, as the case may be, of the Appellate Tribunal after its constitution under section 109, enters office; (b) the six months from the date on which the said order has been passed in sub-section (3) of section 112, the star ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal enters office, whichever is later. 4.3 Hence, as of now, the prescribed time limit to make application to appellate tribunal will be counted from the date on which President or the State President enters office. The appellate authority while passing order may mention in the preamble that appeal may be made to the appellate tribunal whenever it is constituted within three months from the President or the State President enters office. Accordingly, it is advised that the appellate authorities may dispose all pending appeals expeditiously without waiting for the constitution of the appellate tribunal. 6. Taking into account the aforesaid Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 dated 03.12.2019 issued b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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