https://www.taxtmi.com/circulars?id=70049 Section 112 of the Uttar Pradesh GST Act, 2017 and the Removal of Difficulty order dated 03.12.2019 provide that the three-month and six-month limitation periods for appeals to the Appellate Tribunal begin 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 circular clarifies that appellate orders passed from the implementation of GST until constitution of the Tribunal are not to be treated as time-barred for filing before the Tribunal, and directs a monitoring mechanism through the Legal Committee and Court Case module. en-us Wed, 20 Jul 2022 00:00:00 +0530 Fri, 08 May 2026 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70049 Section 112 of the Uttar Pradesh GST Act, 2017 and the Removal of Difficulty order dated 03.12.2019 provide that the three-month and six-month limitation periods for appeals to the Appellate Tribunal begin 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 circular clarifies that appellate orders passed from the implementation of GST until constitution of the Tribunal are not to be treated as time-barred for filing before the Tribunal, and directs a monitoring mechanism through the Legal Committee and Court Case module. Circulars GST - States Wed, 20 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70049