Appeal filing limitation for Appellate Tribunal set with a backlog cut-off date and a three-month period for later orders. The Jharkhand Goods and Services Tax framework fixes the filing period for appeals before the Appellate Tribunal by prescribing a cut-off date for backlog matters and a general filing period for later orders. Appeals arising from orders communicated before 1 April 2026 may be filed up to 30 June 2026. For orders communicated on or after 1 April 2026, appeals may be filed within three months from the date of communication of the order to the person preferring the appeal.
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 limitation for Appellate Tribunal set with a backlog cut-off date and a three-month period for later orders.
The Jharkhand Goods and Services Tax framework fixes the filing period for appeals before the Appellate Tribunal by prescribing a cut-off date for backlog matters and a general filing period for later orders. Appeals arising from orders communicated before 1 April 2026 may be filed up to 30 June 2026. For orders communicated on or after 1 April 2026, appeals may be filed within three months from the date of communication of the order to the person preferring the appeal.
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