2444 DG/2020
(1)
रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99
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असाधारण
EXTRAORDINARY
प्राजधकार से प्रकाजित
PUBLISHED BY AUTHORITY
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षेत्र दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
I
I
VI
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सं. 105] दिल्ली, िुक्रवार, िून 5 , 2020/ज् येष् ठ 15, 1942 [रा.रा.रा.क्षे.दि. सं. 40
No. 105] DELHI, FRIDAY, JUNE 5, 2020/JYAISTHA 15, 1942 [N.C.T.D. No. 40
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-08062020-219805
SG-DL-E-08062020-219805
[PART IV
DELHI GAZETTE : EXTRAORDINARY
2
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FINANCE (REVENUE-I) DEPARTMENT
ORDER
Delhi, the 5th June, 2020
No. 09/2019-State Tax
No. F. 3(6)/Fin.(Rev-I)/2020-21/DS-VI/170.—WHEREAS, sub-section (1) of section 112 of the Delhi
Goods and Services Tax Act, 2017 (03 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 under Central Goods
and Services Act 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;
[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
AND WHEREAS, sub-section (3) of section 112 of the said Act provides that the Commissioner may, on his
own motion, or upon request from the Commissioner of Central tax, call for and examine the record of any order
passed by the Appellate Authority or the Revisional Authority under this Act or under the Central Goods and Services
Tax Act for the purpose of satisfying himself as to the legality or propriety of the said order and may, by order, direct
any officer subordinate to him to apply to the Appellate Tribunal within six months from the date 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 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 yet to be
constituted in many States and Union territories under section 109 of the Central Goods and Services Tax Act as a
result whereof, the said appeal or application could not be filed within the time limit specified in the said sub-sections,
and because of that, certain difficulties have arisen in giving effect to the provisions of the said section;
NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Delhi Goods and Services
Tax Act, 2017, the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council,
hereby makes the following Order, to remove the difficulties, namely:––
1.
Short title.––This Order may be called the Delhi Goods and Services Tax (Ninth Removal of 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 following dates:-
(i) date of communication of order; or
(ii) the date on which the President of the Appellate Tribunal after its constitution under section 109,
enters office;
(b) the “six months from the date on which the said order has been passed” in sub-section (3) of
section 112, the start of the six months period shall be considered to be the later of the following dates:-
(i) date of communication of order; or
(ii) the date on which the President, of the Appellate Tribunal after its constitution under section 109,
enters office.
3.
This order shall come into force with effect from the 3rd day of December, 2019.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi,
SUNIL SEHGAL, Dy. Secy.-VI (Finance)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
ALOK KUMAR
Digitally signed by ALOK KUMAR
Date: 2020.06.08 19:56:09 +05'30'