CBIC clarified on Calculation of time for filing of Appeal with GSTAT

The removal of Difficulties Order has been issued to implement the decision of 37th GST Council relating to the GST Appellate Tribunal (GSTAT) by means of an Order No. 09 /2019-Central Tax made on 3rd December 2019.

It specifies that sub-section (1) of section 112 of the Central Goods and Services Tax Act, 2017 (12 of 2017)  states that any individual aggrieved by an order passed against him under section 107 or section 108 of this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act , 2017 might make an appeal towards the Appellate Tribunal against such order in 3 months from the date on which the order required to be appealed against is communicated to the individual preferring the appeal;

Whereas as per sub-section (3) of section 112 of the Act it furnishes that the Commissioner could, on his own motion, or on request from the Commissioner of State tax or Commissioner of Union territory tax, call for and inspect the record of any order which has been passed through the Appellate Authority or the Revisional Authority in accordance with this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act for the reason of satisfying himself as towards the legality or propriety of the held order and might, through order, direct any officer subordinate to him in order to make an application to the Appellate Tribunal within 6 months from the date on which the said order was passed for determination of such points arising out of the said order as might be stated by the Commissioner in his order;

Also whereas as per section 109 of the said Act states that for the constitution of the Goods and Services Tax Appellate Tribunal and Benches thereof; and, for the reason of filing the appeal or application as mentioned in sub-¬section (1) or sub-section (3) of section 112 of the said Act, as the case might be, the Appellate Tribunal as well as its Benches are yet to be established in many States and Union territories in section 109 of the said Act as a consequence whereof, the said appeal or application shall not be filed within the time limit stated in the said sub-sections, and due to this reason certain difficulties had arisen in giving effect towards the provisions of the said section;

Now, consequently, in exercising the powers as conferred through section 172 of the Central Goods and Services Tax Act, 2017, the Central Government, on the references of the Council, had made the following Order, in order to remove the difficulties, which includes:—

1.    Short title.—This Order might be called the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019.

2.    For the removal of difficulties, it had clarified that for the purpose of calculating, 

(a) the “3 months from the date on which the order required to be appealed against is communicated to the individual preferring the appeal” in sub-section (1) of section 112, the start of the 3 months period would be considered to be the later of the following dates:-

•    date of the communication of order; or

•    the date on which the President of the State President, as the matter might be, of the Appellate Tribunal after its constitution under section 109, entered office;

(b) the “6 months from the date on which the said order was passed” in sub-section (3) of section 112, the start of the 6 months period would be considered to be the later of the following dates:-

•    date of the communication of order; or

•    the date on which the President of the State President, as the matter might be, of the Appellate Tribunal after its establishment under section 109, entered the office.

Author:

eStartIndia Team