TMI BlogPuducherry Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... DS AND SERVICES TAX (NINTH REMOVAL OF DIFFICULTIES) ORDER, 2019 ORDER [No. 09/2019 State Tax] Whereas, sub-section (1) of section 112 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) (hereafter in this Order referred to as the said Act) provides that any person aggrieved by an order passed against him under section 107 or section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te 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; And whereas, section 109 of the said Act provides for the constitution of Goods and Services Tax Appellate Tribunal and Benches thereof; And whereas, for the purpose of filing the appeal or application as referred to in su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Difficulties) Order, 2019. 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 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 follo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
