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of <h1>Himachal Pradesh GST Order 2019 Clarifies Appeal Time Limits Due to Missing Appellate Tribunal u/s 109.</h1> The Himachal Pradesh Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 addresses issues arising from the absence of an Appellate Tribunal and its Benches under Section 109 of the Himachal Pradesh GST Act, 2017. It clarifies the calculation of time limits for appeals under Section 112. The three-month period for appeals and the six-month period for applications will start from the later of the communication date of the order or the date the Appellate Tribunal President assumes office. This order is issued by the Governor of Himachal Pradesh to facilitate compliance with the GST Act.
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