Limitation period for GST appeals starts from either communication or tribunal head's assumption of office, whichever is later. For appeals under sub section (1) of Section 112, the three month limitation begins on the later of the date the order is communicated or the date the President or State President of the Appellate Tribunal enters office; for applications under sub section (3) of Section 112, the six month limitation begins on the later of the date the order is communicated or the date the President or State President of the Appellate Tribunal enters office.
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 starts from either communication or tribunal head's assumption of office, whichever is later.
For appeals under sub section (1) of Section 112, the three month limitation begins on the later of the date the order is communicated or the date the President or State President of the Appellate Tribunal enters office; for applications under sub section (3) of Section 112, the six month limitation begins on the later of the date the order is communicated or the date the President or State President of the Appellate Tribunal enters office.
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