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

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....x No. TAX/4(53)/GST-NOTN/2016: -- WHEREAS, sub-section (1) of section 112 of the Manipur Goods and Services Tax Act, 2017 (3 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 may appeal to the Appellate Tribunal against such order within three months from the date on which t....

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....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 section 112 of the said Act, as the case may be, the Appellate Tribunal and its Benches are yet to be constituted in many States and Union te....

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....ch 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 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 constituti....