Cir.No.132/2/2020 GST dated 18.3.20 xxxxxxxxxx Theappellate tribunal has not been constituted in view of the order by Madra s High Court in case of Revenue Bar Assn.v.Union of India and the refore the appealcannot be filed within threemonths from the date on whichthe order soughttobe appealed againstis communicated.In orderto remove difficulty arising in giving effect tothe above provision oftheAct,theGovernment, onthe recommendations ofthe Council,has issued the Central GoodsandServices Tax (Ninth Removal of Difficulties)Order,2019 dated03.12.2019. It has been provided through the said Order that the appeal to tribunal can be made within three months (sixmonthsincase ofappealsbytheGovernment) from the date of communication of order or date on which the President or the State President,as the case may be,of th e Appellate Tribunal enters office,whichever is later

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