EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 2225 CUTTACK, MONDAY, DECEMBER 9, 2019 / MARGASIRA 18, 1941

FINANCE DEPARTMENT

ORDER

The 9th December, 2019

S.R.O. No. 421/2019––WHEREAS, sub-section(1) of Section 112 of the Odisha

Goods and Services Tax Act, 2017 (Odisha Act 7 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 Section108 of this 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 this 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, Section109 of the said Act read with Section 109 of the Central

Goods and Services Tax 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 Section112 of the said Act, as the case may be, the

Appellate Tribunal and its Benches are yet to be constituted in the State under section109

of the said Act as a result whereof, the said appeal or application could not be filed within

the time limits specified in the said sub-sections, and because of that, certain difficulties

have arisen in giving effect to the provisions of the said section;

2

NOW, THEREFORE, in exercise of the powers conferred by Section 172 of the

Odisha Goods and Services Tax Act, 2017, the State Government, on the

recommendations of the Goods and Services Tax Council, hereby makes the following

Order, to remove the difficulties, namely:––

1. Short Title.––This Order may be called the Odisha Goods and Services Tax (Ninth

Removal of Difficulties) Order, 2019.

2. For the removal of difficulties, it is here by 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 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 State President, as the case may be, of the

Appellate Tribunal after its constitution under section 109, enters

office.

[No.41350-FIN-CT1-TAX-0043/2017/FIN.]

By Order of the Governor

S. ROUT

Joint Secretary to the Government

Printed and published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10

Ex. Gaz. 1556-173+300