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1 - 7 of 7 (0.16 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 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.
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