Section 109 of the Central Goods and Services Tax Act, 2017 (“CGST Act, 2017”) provides for the constitution of the Goods and Services Tax Appellate Tribunal (“GSTAT”) and Benches thereof;
Whereas for the purpose of filing the appeal or application as referred to in subsection (1) or sub-section (3) of section 112 of the CGST Act, 2017 as the case may be, the Appellate Tribunal & its Benches are yet to be constituted in many States and Union territories under section 109 of the CGST Act, 2017 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.
Therefore, the CBIC vide Removal of Difficulties Order No. 09/2019 – Central Tax dated December 3rd, 2019 has clarified that –
For a person preferring appeal in section 112(1) of the CGST Act, the date shall be 3 months from the date on which the order that is sought to be appealed against is communicated to such a person.
Whereas for a person preferring appeal in Section 112(3), the date shall be 6 months from the date on which the said order has been passed.
And the start of 3 months/ 6 months shall be considered to be the later of the following dates :-
- Date of communication of order; or
- 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;