2020 (12) TMI 742

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....nt Nos.5 and 6. Necessary correction in the array of parties be made during the course of the day. 2. Goods of the petitioner were detained by order dated 28.11.2018 under Section 129(1) of the IGST Act, 2017 read with Section 20 of the CGST Act, 2017. A notice under Section 129(3) of the CGST Act dated 28.11.2018 was also issued and the goods were seized. On the same day, i.e. on 28.11.2018, tax and penalty was also imposed by order dated 28.11.2018. The petitioner was compelled to deposit the demanded amount of Rs. 7,11,000/- by challan dated 27.11.2018. Against the order/ action of the State-respondents, the petitioner filed an appeal before the Additional Commissioner Grade-II (Appeal) - First, Commercial Tax, NOIDA, which was reject....

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....3.12.2019 was issued by the Central Government on recommendation of the GST Council in exercise of powers under Section 172 of the CGST Act, 2017, whereby period of limitation has been extended. The aforesaid Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 dated 03.12.2019, is reproduced below: "1. Short title.--This Order may be called the Central Goods 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 sta....