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1 - 7 of 7 (0.22 seconds)Section 109 in The Central Goods and Services Tax Act, 2017 [Entire Act]
The Central Goods and Services Tax Act, 2017
Odisha Goods and Services Tax Act, 2017
Section 172 in The Central Goods and Services Tax Act, 2017 [Entire Act]
Section 107 in The Central Goods and Services Tax Act, 2017 [Entire Act]
Revenue Bar Association vs Union Of India on 17 September, 2021
"4.2 The appellate tribunal has not been constituted in
view of the order by Madras High Court in case of
Revenue Bar Assn. v. Union of India and therefore the
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appeal cannot be filed within three months from the date
on which the order sought to be appealed against is
communicated. In order to remove difficulty arising in
giving effect to the above provision of the Act, the
Government, on the recommendations of the Council,
has issued the Central Goods and Services Tax (Ninth
Removal of Difficulties) Order, 2019 dated 03.12.2019. It
has been provided through the said Order that the
appeal to tribunal can be made within three months (six
months in case of appeals by the Government) from that
date of communication of order or date on which the
President or the State President, as the case may be, of
the Appellate Tribunal enters office, whichever is later.
4.3 Hence, as of now, 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."
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