Punjab Goods and Services Tax (Seventh Removal of Difficulties) Order, 2022

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..... O. 57/P.A.5/2017/S.172/2022.-WHEREAS, sub-section (1) of section 112 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 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 108 of this Act or the Central Goods and Services Tax Act may appeal to the Appellate Tribunal against such .....

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..... specified by the Commissioner in his order; AND WHEREAS, section 109 of the said Act provides for the constitution of the Goods and Services Tax Appellate Tribunal and Benches thereof; AND WHEREAS, for the purpose of filing the appeal or application as referred to in sub-section (1) or sub-section (3) of section 112 of the said Act, as the case may be, the Appellate Tribunal and its Benches are .....

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..... nd with effect from the 03rd December, 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 fol .....

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