Order, 2020

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

FINANCE (REVENUE-I) DEPARTMENT

No, F.3(6)/Fin (Rev-1)/2020-21/DS-VI/ 13 Dated : oS facie Order No. 09/2019- State Tax No. F.3(6)/Fin (Rev-1)/2020-21/— WHEREAS, sub-section (1) of section 112 of the Delhi Goods and Services Tax Act, 2017 (03 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 under Central Goods and Services 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 under 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 officer 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 specified by the Commissioner in his order;

AND WHEREAS, section 109 of the said Act provides for the constitution of the Goods and Services Tax Appellate Tribunal and Benches thereof;

AND WHEREAS, for the purpose of filing 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 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; NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Delhi Goods and Services Tax Act, 2017, the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:— i Short title —This Order may be called the Delhi Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019, Zz For the removal of difficulties, it is hereby clarified 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 Page 1 of 2 dates:-

(i) date of communication of order; or

(ii) the date on which the President of the Appellate Tribunal after its constitution under section 109, enters office;

(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, of the Appellate Tribunal after its constitution under section 109, enters office.

2. This order shall come into force with effect from the 3 day of December, 2019. By order and in the name of the Lt. Governor of the National Capital Territory Loy (Sunil Sehgal) No. F.3(6)/Fin (Rev-1)/2020-21/DS-vi/ ["¥° Dated: © 06] aes Copy forwarded for information to:- Ui ai ae o The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi The Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-lV (Extraordinary) in today’s date.

The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi. The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi The Secretary to Finance Minister, Govt. of NCT of Delhi. Delhi Sachivalaya, I.P. Estate, New Delhi The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. :

OSD to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya. I.P. Estate, New Delhi. Guard File.

Website, (Sunil Sehgal) Page 2 of 2

Provisions this order answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Delhi Goods and Services Tax Act, 2017