TaxTMI 
TaxTMI 
2020 (12) TMI 742
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....Kesarwani And Hon'ble Dr. Yogendra Kumar Srivastava JJ. 1. On oral request of the learned counsel for the petitioner, (i) the Union of India through Secretary, Ministry of Finance, New Delhi and (ii) Goods and Service Tax Council, New Delhi through its Chairman, are allowed to be impleaded as respondent Nos.5 and 6. Necessary correction in the array of parties be made during the course of the....
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....it petition. 3. Undisputedly on the date of detention of the Vehicle No.HR38Y9572, the goods loaded thereon were accompanied with tax invoices and E-Way bill. The goods were being transported from Delhi to NOIDA, Uttar Pradesh. The petitioner has its branch at Uttarakhand also. According to the petitioner, inadvertently in the E-Way bill downloaded by him, the places were mentioned from Uttarkhan....
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....mits that since Tribunal is not yet functioning, therefore, by the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 dated 03.12.2019 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 Remo....
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....om the date on which the said order has been passed" in sub-section (3) of section 112, the start of the six months period shall be considered to be the later of the following dates:- (i) date of communication of order; or (ii) the date on which the President or the State President, as the case may be, of the Appellate Tribunal after its constitution under section 109, enters office. [F. No.....