2020 (6) TMI 246

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....Kapoor, learned counsel for the petitioner and Sri B.K. Pandey, learned Standing Counsel for the State respondents. The petitioner has preferred the instant petition under Article 226 of the Constitution challenging the order dated 19.11.2019 passed in Appeal No.GST-06/2019 by respondent no.2 under Section 129 (3) of the C.G.S.T. Act, 2017/ Section 20 of the IGST Act, 2017 and tax and penalty ord....

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.... to the difficulty faced by the assessees in filing appeal on account of non-constitution of the Tribunal and its Benches in various States and Union Territories, has issued Central Goods and Service Tax (Ninth Removal of Difficulties) Order, 2019 notified in the Gazette of India dated 3rd December, 2019 stipulating that in such a situation, the three months' period shall be considered to be t....