https://www.taxtmi.com/article/detailed?id=16880 Section 112(1) permits appeals to the Appellate Tribunal to be filed within three months from communication of the order or within such later date as may be notified by the Government. The article argues that a notification extending the deadline to 31 July 2026 for legacy appeals operates within this framework and does not extinguish the Tribunal's separate power under Section 112(6) to condone delay for sufficient cause. On that view, the notified date becomes the relevant expiry date for Section 112(6), and delay may still be condoned for up to three months thereafter. en-us Thu, 09 Jul 2026 08:36:35 +0530 Thu, 09 Jul 2026 08:36:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16880 Section 112(1) permits appeals to the Appellate Tribunal to be filed within three months from communication of the order or within such later date as may be notified by the Government. The article argues that a notification extending the deadline to 31 July 2026 for legacy appeals operates within this framework and does not extinguish the Tribunal's separate power under Section 112(6) to condone delay for sufficient cause. On that view, the notified date becomes the relevant expiry date for Section 112(6), and delay may still be condoned for up to three months thereafter. Articles Goods and Services Tax - GST Thu, 09 Jul 2026 08:36:35 +0530 https://www.taxtmi.com/article/detailed?id=16880