Limitation period for GST appeals runs from order communication or Tribunal President's assumption of office, whichever is later. Clarifies that for appeals under subsection (1) of section 112 the three month period, and for applications under subsection (3) the six month period, shall start from the later of the date the order is communicated or the date on which the President or State President of the Appellate Tribunal, after its constitution under section 109, enters office.
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Provisions expressly mentioned in the judgment/order text.
Limitation period for GST appeals runs from order communication or Tribunal President's assumption of office, whichever is later.
Clarifies that for appeals under subsection (1) of section 112 the three month period, and for applications under subsection (3) the six month period, shall start from the later of the date the order is communicated or the date on which the President or State President of the Appellate Tribunal, after its constitution under section 109, enters office.
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