Limitation for GST appeals begins on order communication or when the Appellate Tribunal President assumes office, whichever is later. The Order defers commencement of the statutory limitation periods for filing appeals and Commissioner-initiated referrals under the Maharashtra GST framework until the later of the date the order is communicated or the date the President or State President of the Appellate Tribunal enters office after its constitution, thereby addressing filing difficulties arising from non-constitution of the Tribunal and its Benches.