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    <title>Uttar Pradesh Goods and Services Tax (Twelfth Removal of Difficulties) Order, 2020.</title>
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    <description>Appellate limitation under the Uttar Pradesh Goods and Services Tax Act is adjusted for appeals and applications connected with the Appellate Tribunal where the Tribunal or its Benches had not yet been constituted. For appeals under section 112(1), the three-month period begins from the later of the date of communication of the order or the date on which the President or State President of the Tribunal enters office after constitution. The same rule applies to the six-month period under section 112(3) for departmental applications.</description>
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