III-1(a) Ex. (448—1)

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

TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

©

[Regd. No. TN/CCN/467/2012-14.

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2019

[Price: Re. 0.80 Paise.

[ 1 ]

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 eff ect to the

provisions of the said section;

NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Tamil Nadu Goods and

Services Tax Act, 2017, the Governor of Tamil Nadu, on the recommendations of the Council, hereby makes

the following Order, to remove the diffi culties, namely:––

2

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

1. 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,

Principal Secretary to Government.

PRINTED AND PUBLISHED BY THE DIRECTOR OF STATIONERY AND PRINTING, CHENNAI

ON BEHALF OF THE GOVERNMENT OF TAMIL NADU