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

Appeal time limit under section 112 may not commence until GSTAT is formally notified; pre-deposit requirement applies.
Whether the three-month filing period under section 112 began depends on GSTAT's functional commencement. The President has been working since 06/05/2024 but full operation requires notification of members under section 109, so the tribunal may not yet be equipped to hear cases. Taxpayers can preserve stay from recovery by making the further statutory pre-deposit in addition to amounts already deposited and submitting the prescribed undertaking, as clarified in CBIC guidance and administrative orders.