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of <h1>New GST Appeal Timelines: Appeals in 3 Months, Cross Objections in 45 Days, Extensions Possible Per Section 112.</h1> The time limits for filing appeals and cross objections before the GST Appellate Tribunal as per Section 112 of the relevant Act. An aggrieved person must file an appeal within three months from the order's communication date, extendable by three months if justified. The Department has six months to file, with similar extension provisions. Cross objections must be filed within 45 days of receiving the appeal notice, with a possible 45-day extension. The timeline starts from the later of the order's communication or the Tribunal President's office entry. Notifications clarify these provisions' effective dates and conditions.
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