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    <description>The filing deadline before the Appellate Tribunal is reset for specified pending GST appeals and applications, replacing the earlier deadline arrangement. Appeals against orders communicated before 1 May 2026, and applications relating to orders passed before 1 February 2026, may be filed up to 31 July 2026. Appeals and applications concerning later orders remain governed by the statutory filing periods of three months from communication and six months from the order date, respectively.</description>
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      <description>The filing deadline before the Appellate Tribunal is reset for specified pending GST appeals and applications, replacing the earlier deadline arrangement. Appeals against orders communicated before 1 May 2026, and applications relating to orders passed before 1 February 2026, may be filed up to 31 July 2026. Appeals and applications concerning later orders remain governed by the statutory filing periods of three months from communication and six months from the order date, respectively.</description>
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