Maharashtra Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019.

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....ERVICES TAX ACT, 2017. (NINTH REMOVAL OF DIFFICULTIES) ORDER, 2019. No. GST. 1019/C.R. 144/Taxation-1.-WHEREAS, sub-section (1) of section 112 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII 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 Centr....

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....en 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 referred to in sub-section (1) or sub-section (3) of sec....

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.... 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 considered to be the later of the following dates :- ....