Office of the
Commissioner of State Tax
Maharashtra State, 8th Floor,
GST Bhavan, Mazgaon,
No. JC (HQ)-1/GST/2020/Appeal/ADM-8
dated 2nd June 2020.
Subject: Corrigendum to Trade Circular 09T of 2020 Dt 26th May 2020.
Ref: (1) This office Trade Circular 09T of 2020 Dt 26th May 2020
The above referred trade circular was issued clarifying appropriate procedure to be followed in absence of appellate tribunal for appeal to be made under section 112 of the MGST Act, 2017. After disposal of pending appeal u/s 107, if any demand is confirmed or appellate authority has created the additional demand then in such cases tax payer has to submit a declaration in Annexure-I before the jurisdictional tax officer stating that he is proposing to file an appeal u/s 112(1) against the appeal order. There is an inadvertent error in the Annexure-I to the Trade Circular. Hence, to correct the error this corrigendum is issued.
Part of the Annexure-I to the Trade Circular 09T of 2020 reads as follows-
“I/We, the undersigned, hereby also declare that I /we, will file the appeal before tribunal u/s 112(1) within seven days from the date of the constitution of Appellate Tribunal.”
This part of the Annexure-I to the Trade Circular is replaced as under-
“I/We, the undersigned, hereby also declare that I /we, will file the appeal before tribunal u/s 112(1) within the time prescribed by law from the date of the constitution of Appellate Tribunal.”
You are requested to bring the contents of this corrigendum to the notice of all the members of your association.
Commissioner of State Tax,
Maharashtra State, Mumbai.
No. JC (HQ)-1/GST/2020/Appeal/ADM-8 dated 2nd June 2020.
Corrigendum to Trade Circular No. 9T of 2020.
Copy forwarded to the Joint Commissioner of State Tax (Mahavikas) with a request to upload this Trade Circular on the Departments Web-site.
Copy submitted with compliments to, –
(a) The Deputy Secretary, Finance Department, Mantralaya, Mumbai-2 1 for
(b) Accounts Officer, Sales Tax Revenue Audit, Mumbai and Nagpur.
(Shriram H. Umale)
Joint Commissioner of State Tax
(HQ)- 1, Maharashtra State.