Limitation periods for GST appeals commence from communication or when the Appellate Tribunal president assumes office, whichever later. For appeals under section 112(1) the three-month period begins from the later of the date the order is communicated or the date the President or State President of the Appellate Tribunal assumes office; for Commissioner-initiated matters under section 112(3) the six-month period begins from the later of the date of communication or the date the President or State President assumes 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 periods for GST appeals commence from communication or when the Appellate Tribunal president assumes office, whichever later.
For appeals under section 112(1) the three-month period begins from the later of the date the order is communicated or the date the President or State President of the Appellate Tribunal assumes office; for Commissioner-initiated matters under section 112(3) the six-month period begins from the later of the date of communication or the date the President or State President assumes office.
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