Clarification regarding filing of appeals before the Appellate Tribunal under Section 112 of the State Act and related monitoring mechanism.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....त्तर प्रदेश माल और सेवाकर अधिनियम 2017 (जिसे आगे प्रान्तीय अधिनियम कहा गया है) की धारा 112 के खण्ड-3 में निम्नवत प्रावधान किये गये हैं- 112. Appeals to Appellate Tribunal - (3) The Commissioner may, on his own motion, or upon request from the Commissioner of central tax, call for and examine the record of any order passed by the Appellate Authority or the Revisional Authority under this Act or under the Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) for the purpose of satisfying himself as to the legality or propriety of the said order and may, by order, direct any o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 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. उपरोक्त से स्पष्ट है कि प्रान्तीय अधिनियम की धारा 112(3) के अ&#2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2;ान्तीय अधिनियम की धारा 112 के अन्तर्गत माननीय अधिकरण के समक्ष अपील दाखिल किये जाने अथवा प्रान्तीय अधिनियम की धारा 116 के अन्तर्गत माननीय उच्च न्यायालय के समक्ष रिट योजित किये जाने सम्बन्धी संस्तुतियां की जा &....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....368; संस्तुति की जाएगी उन समस्त मामलों में अपील आधार तैयार कराते हुए उसकी प्रति सम्बन्धित पत्रावली पर रक्षित करायी जाय जिससे माननीय अधिकरण के गठन होने पर कोई कठिनाई न हो। विधि समिति द्वारा समीक्षा बैठकों का &#2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Authority or the Revisional Authority under this Act or under the Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017) for the purpose of satisfying himself as to the legality or propriety of the said order and may, by order, direct any officer subordinate to him to apply to the Appellate Tribunal within six months from the date on which the said order has been passed for determination of such points arising out of the said order as may be specified by the Commissioner in his order. It is clear from the above provision that an appeal to the Tribunal against an order passed under Section 107 or Section 108 of the State Act shall be filed within a period of six months from the date of passing of the order. At present, since the GST Appellate Tribunal has not been constituted, appeals are not being filed before the Tribunal. In view of the issue of limitation arising in filing of appeals, the following arrangement has been provided through the Removal of Difficulty (RoD) Order issued on 03.12.2019 in this regard:- 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 or....