Limitation period for GST appeals runs from the later of order communication or tribunal president assuming office. The Order clarifies that for appeals under section 112(1) the three month limitation period 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; likewise, for Commissioner references under section 112(3) the six month period begins on the later of the date of communication or the President/State President's assumption of office. The Order is issued under section 172 and is deemed effective from 3rd December, 2019.
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 runs from the later of order communication or tribunal president assuming office.
The Order clarifies that for appeals under section 112(1) the three month limitation period 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; likewise, for Commissioner references under section 112(3) the six month period begins on the later of the date of communication or the President/State President's assumption of office. The Order is issued under section 172 and is deemed effective from 3rd December, 2019.
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