Limitation for GST appeals: appeal period starts from either order communication or tribunal president entering office. For computing the three month appeal period under sub-section (1) and the six month period under sub-section (3) of section 112, the start date is the later of the date of communication of the order or the date on which the President or State President of the Appellate Tribunal, after its constitution under section 109, enters office; the Order is deemed issued on the stated deemed date.
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.
Limitation for GST appeals: appeal period starts from either order communication or tribunal president entering office.
For computing the three month appeal period under sub-section (1) and the six month period under sub-section (3) of section 112, the start date is the later of the date of communication of the order or the date on which the President or State President of the Appellate Tribunal, after its constitution under section 109, enters office; the Order is deemed issued on the stated deemed date.
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