Time limit for filing appeal to GST Appellate Tribunal under section 112 of the CGST Act

[Lalitha Krishnamurthy]

Has the President of the GST Tribunal entered office and the time limit of 3 months for filing appeal under section 112 of the CGST commenced? If so, when? If not, would a notification be issued as and when he/she enters office? 

Thank you for your responses.

AI Summary

President appointed for GST Appellate Tribunal; appeal time limit under Section 112 may be pending notifications The President of the GST Appellate Tribunal has been appointed and assumed office on May 6, 2024, but full functionality of the Tribunal requires further notifications regarding the appointment of technical and judicial members at State benches. Consequently, the three-month time limit for filing appeals under section 112 of the CGST Act may not have commenced until these notifications are issued. A notification is expected to be released to formalize the Tribunal's operation. Meanwhile, appellants can deposit an additional 10% of the disputed tax or penalty under section 112(8), supplementing the amount pre-deposited under section 107(6), to obtain a stay on recovery proceedings, as clarified by the relevant CBIC circular and prior orders.