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of <h1>West Bengal GST Order 2019: Clarifies Appeal Period Calculation Due to Non-constitution of Appellate Tribunal u/s 112.</h1> The West Bengal Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 addresses procedural challenges due to the non-constitution of the GST Appellate Tribunal and its Benches in the state. It clarifies the calculation of the appeal period under section 112 of the West Bengal GST Act, 2017. The start of the three-month or six-month appeal period will be the later of the order's communication date or the Appellate Tribunal President's office entry date. This order, effective from December 3, 2019, aims to facilitate compliance with appeal timelines despite the tribunal's non-constitution.
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