2024 (2) TMI 1421

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.... For the Petitioners : Mr. Rudra Prasad Kar, Sr. Advocate Mr. Sandeep Ku. Jena, Advocate (In W.P.(C) No.42015/2023) Mr. U. C. Behura, Advocate (In W.P.(C) Nos.2509 & 2525/2024) Mr. Ramesh Ch. Jena, Advocate (In W.P.(C) No.2539/2024) Mr. Debasish Hazara, Advocate (In W.P.(C) No.2620/2024) Mr. Prakash Ku. Jena, Advocate (In W.P.(C) Nos.2826, 2830 & 2839 of 2024) Mr. Pratik Dash, Advocate (In W.P.(C) Nos.2980 & 3134 of 2024) For the Respondent : Mr. Sunil Mishra, Standing Counsel, C.T. & G.S.T. Assisted by Mr. Seshadeba Das, Addl. Standing Counsel, C.G. & G.S.T. (In all cases) Mr. Avinash Kedia Jr. Standing Counsel, C.G.S.T., Central Excise & Customs (For O.P.1 in W.P.(C) No.2620/2024) ORDER These matters are taken up through hybrid m....

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....- (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 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; (b) the "six months from 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....

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...., the prescribed time limit to make application to appellate tribunal will be counted from the date on which President or the State President enters office. The appellate authority while passing order may mention in the preamble that appeal may be made to the appellate tribunal whenever it is constituted within three months from the President or the State President enters office. Accordingly, it is advised that the appellate authorities may dispose all pending appeals expeditiously without waiting for the constitution of the appellate tribunal." Taking into account the aforesaid Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 dated 03.12.2019 issued by the Government of India and subsequent clarification issued....