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THE COMMISSIONER CGST AND CX SILIGURI COMMISSIONERATE vs. SICPA INDIA PRIVATE LIMITED
(Sikkim High Court)

Hon'ble Judges:

BHASKAR RAJ PRADHAN
Pet. Counsel
Sangita Pradhan
Natasha Pradhan
Purnima Subba
Res. Counsel
T.r. Barfungpa
Hem Lall Manger
Parvin Manger

Petitioner / Applicant

THE COMMISSIONER CGST AND CX SILIGURI COMMISSIONERATE
Respondent SICPA INDIA PRIVATE LIMITED
Court Sikkim High Court
State

Sikkim

Date Aug 18, 2023
Order No.

W. P. (C) No. 48 of 2022

Citation

2023(8) TAXREPLY 7789
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ORDER

ORDER 1. The learned Deputy Solicitor General of India has placed before this court the provision of Section 112 of Central Goods and Services Tax Act, 2017 (CGST) as well as CGST (Ninth Removal of Difficulties) Order, 2019 issued under C.B.I & C. Order No.9/2019-CT., dated 3-12-2019 which provides that the period of six months as provided under section 112(3) of the CGST Act, 2017 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 office. 2. Thus, the learned Deputy Solicitor General of India desires to withdraw the present writ petition to enable the department to approach the Appellate Tribunal as and when constituted as mandated. The Writ Petition (C) No. 48 of 2022 is disposed of accordingly. ....

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