Limitation for GST tribunal appeals starts from the later of order communication or tribunal head assumption of office. The Order clarifies the commencement of limitation periods for appeals and applications under section 112 of the Uttarakhand Goods and Services Tax Act, 2017, where the Appellate Tribunal has not yet been constituted under section 109. The three-month period for an appeal and the six-month period for an application will begin 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 enters office after constitution of the Tribunal.
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Provisions expressly mentioned in the judgment/order text.
Limitation for GST tribunal appeals starts from the later of order communication or tribunal head assumption of office.
The Order clarifies the commencement of limitation periods for appeals and applications under section 112 of the Uttarakhand Goods and Services Tax Act, 2017, where the Appellate Tribunal has not yet been constituted under section 109. The three-month period for an appeal and the six-month period for an application will begin 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 enters office after constitution of the Tribunal.
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