| TAMIL NADU GOVERNMENT GAZETTE PUBLISHED BY AUTHORITY EXTRAORDINARY | ||
No. 448] CHENNAI, WEDNESDAY, DECEMBER 4, 2019 Karthigai 18, Vikari, Thiruvalluvar Aandu–2050
Part III—Section 1(a)
General Statutory Rules, Notifications, Orders, Regulations, etc.,
issued by Secretariat Departments.
NOTIFICATIONS BY GOVERNMENT
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
THE TAMIL NADU GOODS AND SERVICES TAX (NINTH REMOVAL OF DIFFICULTIES) ORDER, 2019.
[G.O. Ms. No. 185, Commercial Taxes and Registration (B1), 4th December 2019, Karthigai 18,
Vikari, Thiruvalluvar Aandu-2050.]
No. SRO A-43(a)/2019.
WHEREAS, sub-section (1) of Section 112 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 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 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 offi cer 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 specifi ed by the Commissioner in his order;
AND WHEREAS, 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 fi ling 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 fi led within the time limit specifi ed in the said sub-sections, and because of that, certain diffi culties have arisen in giving effect to the provisions of the said section;
2 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY1. Short title.––This Order may be called the Tamil Nadu Goods and Services Tax (Ninth Removal of Diffi culties) Order, 2019.
2. For the removal of diffi culties, it is hereby clarifi ed 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 offi ce;
(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 offi ce.
Ka. BALACHANDRAN,