GST appellate limitation periods clarified until the tribunal is constituted, preserving filing time from the later trigger date. Clarifies the limitation periods for appeals and applications under the Tripura State Goods and Services Tax Act where the Appellate Tribunal has not yet been constituted. For an appeal under section 112(1), the three-month period is to be computed from the later of the date of communication of the order or the date on which the President or State President of the Tribunal enters office. For an application under section 112(3), the six-month period is likewise to begin from the later of those dates.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST appellate limitation periods clarified until the tribunal is constituted, preserving filing time from the later trigger date.
Clarifies the limitation periods for appeals and applications under the Tripura State Goods and Services Tax Act where the Appellate Tribunal has not yet been constituted. For an appeal under section 112(1), the three-month period is to be computed from the later of the date of communication of the order or the date on which the President or State President of the Tribunal enters office. For an application under section 112(3), the six-month period is likewise to begin from the later of those dates.
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