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

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....thigai 18, Vikari, Thiruvalluvar Aandu-2050.] No. SRO A-43(a)/2019. WHEREAS, sub-section (1) of Section 112 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 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 Central Goods and Services Tax Act may ....

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....points arising out of the said order as may be specified by the Commissioner in his order; AND WHEREAS, Section 109 of the Central Goods and Services Tax Act provides for the constitution of the Goods and Services Tax Appellate Tribunal and Benches thereof; AND WHEREAS, for the purpose of fi ling the appeal or application as referred to in sub-section (1) or sub-section (3) of Section 112 of the....

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....ies) 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:- (i) date ....