Appellate limitation for GST appeals sets different filing periods for aggrieved persons and authorised officers.

Appeals against decisions or orders under the Act lie to the Commissioner (Appeals) within the prescribed limitation period. A person aggrieved by a decision or order must appeal within three months from the date of communication. An officer directed under the Act to appeal may do so within six months from the date of communication. The provision distinguishes the appellate time limit for private persons and authorised officers.

---

---

---