Limitation period for GST appeals begins from either order communication or tribunal presidency assumption, preserving appeal rights. Clarifies that where the Appellate Tribunal or its Benches are unconstituted, the limitation periods under section 112 for filing appeals or Commissioner initiated applications run from the later of the date of communication of the order or the date on which the President or State President of the Appellate Tribunal assumes office after its constitution.
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 period for GST appeals begins from either order communication or tribunal presidency assumption, preserving appeal rights.
Clarifies that where the Appellate Tribunal or its Benches are unconstituted, the limitation periods under section 112 for filing appeals or Commissioner initiated applications run from the later of the date of communication of the order or the date on which the President or State President of the Appellate Tribunal assumes office after its constitution.
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