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        GST - States

        Seeks to notify dates by which an application for appeal may be filed before the Appellate Tribunal by any person aggrieved by an order passed against him under section 107 or section 108 of the WBGST/CGST Act, 2017. - 365-F.T. - West Bengal SGST

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        Appeal filing deadline: tribunal appeals subject to a specified cut-off and a three-month period from communication. Fixes 30 June 2026 as the last date to file appeals before the Appellate Tribunal for orders communicated before 1 April 2026; orders communicated on or after 1 April 2026 are appealable within three months from communication. The notification is made under the Act's enabling provision and is effective from 17 September 2025.
                          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.

                                Appeal filing deadline: tribunal appeals subject to a specified cut-off and a three-month period from communication.

                                Fixes 30 June 2026 as the last date to file appeals before the Appellate Tribunal for orders communicated before 1 April 2026; orders communicated on or after 1 April 2026 are appealable within three months from communication. The notification is made under the Act's enabling provision and is effective from 17 September 2025.


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