Appeal filing deadline extended to 30 June 2026 for backlog GST appeals; standard three-month filing period applies thereafter. Backlog appeals in goods and services tax where the order was communicated before 1 April 2026 may be filed up to 30 June 2026; orders communicated on or after 1 April 2026 must be appealed within three months from the date of communication, pursuant to the notification issued under the Kerala State Goods and Services Tax Act, 2017 on the recommendation of the Council.
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Provisions expressly mentioned in the judgment/order text.
Appeal filing deadline extended to 30 June 2026 for backlog GST appeals; standard three-month filing period applies thereafter.
Backlog appeals in goods and services tax where the order was communicated before 1 April 2026 may be filed up to 30 June 2026; orders communicated on or after 1 April 2026 must be appealed within three months from the date of communication, pursuant to the notification issued under the Kerala State Goods and Services Tax Act, 2017 on the recommendation of the Council.
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