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    <title>Supersession Notification No. S.O.9/P.A.5/2017/S.112/2026, dated the 9th March, 2026</title>
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    <description>Punjab SGST appellate filing timelines under section 112 are revised, with the earlier notification superseded subject to preservation of prior actions and omissions. Appeals against orders communicated before 1 May 2026 and applications concerning orders passed before 1 February 2026 may be filed before the Appellate Tribunal up to 31 July 2026. Later appeals remain subject to a three-month period from communication, while later applications remain subject to a six-month period from the order date. The revised timelines are deemed effective from 30 June 2026.</description>
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      <description>Punjab SGST appellate filing timelines under section 112 are revised, with the earlier notification superseded subject to preservation of prior actions and omissions. Appeals against orders communicated before 1 May 2026 and applications concerning orders passed before 1 February 2026 may be filed before the Appellate Tribunal up to 31 July 2026. Later appeals remain subject to a three-month period from communication, while later applications remain subject to a six-month period from the order date. The revised timelines are deemed effective from 30 June 2026.</description>
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