(4476)

Haryana Government Gazette

EXTRAORDINARY

Published by Authority

210-2019/Ext.]CHANDIGARH, FRIDAY, DECEMBER 13, 2019 (AGRAHAYANA 22, 1941 SAKA)

gfj;k.kk ljdkj

vkcdkjh rFkk djk/kku foHkkx

vkns’k

fnukad 13 fnlacj] 2019

la[;k 104@th,lVh&2-& pwafd] gfj;k.kk eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 19½] (ftls] blesa] blds

i'pkr~ mDr vf/kfu;e dgk x;k gS) dh /kkjk 112 dh mi/kkjk ¼1½ micaf/kr djrh gS fd mDr vfèkfu;e dh èkkjk 107 ;k

èkkjk 108 ;k dsUnzh; eky vkSj lsok dj vfèkfu;e] 2017 ¼2017 dk dsUnzh; vf/kfu;e 12½] ds vèkhu mlds fo:) ikfjr

fdlh vkns'k }kjk O;fFkr dksbZ O;fDr] ml vkns'k ftlds fo#) vihy pkgh xbZ gS] vihy djus okys O;fDr dks lalwpuk

dh frfFk ls] ,sls vkns'k ds fo#) rhu ekl ds Hkhrj vihy vf/kdj.k dks vihy dj ldrk gS;

vkSj pwafd] mä vf/kfu;e dh /kkjk 112 dh mi/kkjk ¼3½ micU/k djrh gS fd vk;qDr] fdlh vkns’k dh oS/krk ;k

vkSfpR; ds lac/k esa Lo;a dk lek/kku djus ds iz;kstu ds fy,] Loizsj.kk ls] ;k dsUnzh; dj vk;qDr ds fuosnu ij] mDr

vf/kfu;e ;k dsUnzh; eky vkSj lsok dj vf/kkfu;e] 2017 ¼2017 dk dsUnzh; vf/kfu;e 12½] ds v/khu vihy izkf/kdkjh ;k

iqujh{k.k izkf/kdkjh }kjk ikfjr fdlh vkns’k dk vfHkys[k ekax ldrk gS vkSj ijh{k.k dj ldrk gS vkSj vkns’k }kjk] vius

v/khuLFk fdlh vf/kdkjh dks ,slh frfFk] ftldks mDr vkns’k ls mn~Hkwr ,sls fcUnqvksa] tks vk;qDr }kjk vius vkns'k esa

fofufnZ"V fd, tk,a] ds fu/kkZj.k ds fy, mDr vkns’k ikfjr fd;k x;k gS] ls Ng ekl ds Hkhrj vihy vf/kdj.k esa vihy

djus dk funs’k dj ldrk gS;

vkSj pwafd] mDr vf/kfu;e dh /kkjk 109] eky vkSj lsok dj vihy vf/kdj.k vkSj mldh U;k;ihBksa ds xBu dk

mica/k djrh gS ;

vkSj pwafd] mDr vf/kfu;e dh /kkjk 112 dh mi/kkjk ¼1½ ;k mi/kkjk ¼3½ esa ;FkkfufnZ"V vihy ;k vkosnu] tSlh Hkh

fLFkfr gks] nk;j djus ds iz;kstu ds fy,] mDr vf/kfu;e dh /kkjk 109 ds v/khu cgqr ls jkT;ksa vkSj la?k jkT;{ks=ksa esa

vihy vf/kdj.k vkSj mldh U;k;ihBksa dk xBu fd;k tkuk gS] ftlds ifj.kkeLo:Ik mDr mi/kkjkvksa esa fofufnZ"V

le;&lhek ds Hkhrj mDr vihy ;k vkosnu nk;j ugha fd, tk ldrs gaS vkSj mlds dkj.k mDr /kkjk ds mica/kksa dks

izHkkoh djus esa dfri; dfBukbZ;ka mn~Hkwr gks jgh gSa;

HARYANA GOVT. GAZ., (EXTRA.), DEC. 13, 2019 (AGHN. 22, 1941 SAKA)

4477

blfy,] vc] gfj;k.kk eky vkSj lsok dj vf/kfu;e] 2017 (2017 dk 19) dh /kkjk 172 }kjk iznRr 'kfDr;ksa dk

iz;ksx djrs gq,] gfj;k.kk ds jkT;iky] ifj"kn~ dh flQkfj’kksa ij] dfBukbZ;ksa ds fuokj.k ds fy,] fuEufyf[kr vkns’k djrs

gSa] vFkkZr~%&

Lakf{kIr uke – ;g vkns'k gfj;k.kk eky vkSj lsok dj– ¼dfBukbZ;ksa dk ukSoka fuokj.k½ vkns’k] 2019] dgk

tk ldrk gSA

dfBukbZ;ksa ds fuokj.k ds fy, ;g Li"V fd;k tkrk gS fd]&

¼d½ frfFk] ftldks /kkjk 112 dh mi/kkjk ¼1½ esa **ml vkns'k ftlds fo#) vihy pkgh xbZ gS] vihy

djus okys O;fDr dks lalwpuk dh frfFk ls] ,sls vkns'k ds fo#) rhu ekl ds Hkhrj vihy dj

ldrk gS**] dh lax.kuk ds iz;kstu ds fy,] rhu ekl dh vof/k dk izkjaHk fuEufyf[kr frfFk;ksa ds

mRrjorhZ frfFk dks ekuk tk,xk :&

¼i½ vkns'k dh lalwpuk dh frfFk; ;k

¼ii½

og frfFk] ftldks /kkjk 109 ds v/khu vihy vf/kdj.k dk v/;{k ;k jkT; v/;{k] tSlh

Hkh fLFkfr gks] mlds xBu ds i'pkr~ in xzg.k djrk gS;

¼[k½ /kkjk 112 dh mi/kkjk ¼3½ esa frfFk] ftldks ÞmDr vkns’k ikfjr fd;k x;k gS] ls Ng eklÞ dh

lax.kuk ds iz;kstu ds fy,] Ng ekl dh vof/k dk izkjaHk fuEufyf[kr frfFk;ksa ds mRrjorhZ frfFk

dks ekuk tk,xk:&

¼i½

vkns'k dh lalwpuk dh frfFk; ;k

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og frfFk] ftldks /kkjk 109 ds v/khu vihy vf/kdj.k dk v/;{k ;k jkT; v/;{k] tSlh Hkh

fLFkfr gks] mlds xBu ds i'pkr~ in xzg.k djrk gSA

vuqjkx jLrksxh]

iz/kku lfpo] gfj;k.kk ljdkj]

vkcdkjh rFkk djk/kku foHkkxA

HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Order

The 13th December, 2019

No. 104 /GST-2.— WHEREAS, sub-section (1) of section 112 of the Haryana Goods and Services Tax Act,

2017 (19 of 2017) (hereafter called the said Act) provides that any person aggrieved by an order passed against him

under section 107 or section 108 of the said Act or the Central Goods and Services Tax 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;

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 the said Act or 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 said 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;

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HARYANA GOVT. GAZ., (EXTRA.), DEC. 13, 2019 (AGHN. 22, 1941 SAKA)

NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Haryana Goods and Services

Tax Act, 2017, the Governor of Haryana, on the recommendations of the Council, hereby makes the following Order,

to remove the difficulties, namely:––

Short title.––This Order may be called the Haryana Goods and Services Tax (Ninth Removal of

Difficulties) Order, 2019.

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 or the State President, as the case may be, 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 or the State President, as the case may be, of the

Appellate Tribunal after its constitution under section 109, enters office.

ANURAG RASTOGI,

Principal Secretary to Government Haryana,

Excise and Taxation Department.

57571—C.S.—H.G.P., Chd.