https://www.taxtmi.com/circulars?id=67139 Clarification states that where the Appellate Tribunal is not yet constituted, the statutory three month appeal period runs from the later of communication of the order or the date the Appellate Tribunal President enters office. Appellate Authorities should note this in orders and dispose pending appeals. For recovery after an adverse appellate order, taxpayers may submit a prescribed declaration to the arrear recovery wing indicating intention to file an appeal, thereby informing recovery authorities pending Tribunal constitution. en-us Thu, 11 Jan 2024 00:00:00 +0530 Tue, 23 Jan 2024 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67139 Clarification states that where the Appellate Tribunal is not yet constituted, the statutory three month appeal period runs from the later of communication of the order or the date the Appellate Tribunal President enters office. Appellate Authorities should note this in orders and dispose pending appeals. For recovery after an adverse appellate order, taxpayers may submit a prescribed declaration to the arrear recovery wing indicating intention to file an appeal, thereby informing recovery authorities pending Tribunal constitution. Circulars GST - States Thu, 11 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67139