The Central Board of Indirect Taxes(CBIC) and Customs vide notification dated 3rd December 2019 has published the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 to remove the difficulties in filing appeal within the stipulated period.
As per the Central Goods and Services Tax Act, 2017, any person aggrieved by an order passed against him may appeal to the Appellate Tribunal against such order within three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal. There were certain difficulties faced by the aggrieved persons in filing the appeal within the time limit specified.
Therefore it has been clarified that for the purpose of calculating the “three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal” mentioned under Section 112(1), the period of six months shall be considered to start on the following dates, whichever is later:
i. Date of communication of order, or
ii. The date on which the President or the State President of appellate tribunal enters office.
For the purpose of calculating the “six months from the date on which the said order has been passed” mentioned under Section 112(3), it shall start on following dates, whichever is later;
(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, enters office.
Click here to read the Notification.
