The Central government, in a recently passed order (Order No. 09 /2019-Central Tax), has provided the provision to remove the difficulties in regards to appealing to the Appellate Tribunal against orders, examining the record of any order passed by the Appellate Authority by the Commissioner, and difficulties in timely filing of appeal/application because of the absence of the Appellate Tribunal and its Benches in certain States or UTs.
Read Also: Latest GST Official Circulars/Orders via CBIC
The order titled “the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019″ brings certain changes in the way of calculating the “three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal”, and the calculation of the “six months from the date on which the said order has been passed.”
