Limitation period for GST appeals and applications runs from later communication date or tribunal office commencement date. Clarifies that, for appeals and applications under section 112, the limitation period begins from the later of the date of communication of the order or the date on which the Tribunal President or State President enters office after constitution under section 109. The Order operates as a removal of difficulties measure under section 172 and is stated to have come into force from 3 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 and applications runs from later communication date or tribunal office commencement date.
Clarifies that, for appeals and applications under section 112, the limitation period begins from the later of the date of communication of the order or the date on which the Tribunal President or State President enters office after constitution under section 109. The Order operates as a removal of difficulties measure under section 172 and is stated to have come into force from 3 December 2019.
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