Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 - Period of limitation for filing of an appeal before the GST Tribunal

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....w Delhi, the 03rd December, 2019 S.O. 4340 (E). - WHEREAS, sub-section (1) of section 112 of the Central Goods and Services Tax Act, 2017 (12 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 or section 108 of this Act or the State Goods and Services Tax Act or the Union Territory Goods and Ser....

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....ibunal within six months 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 appl....

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....oods 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 period shall be consi....