https://www.taxtmi.com/caselaws?id=798982 Section 112(3) governs the time for filing an appeal before the Tribunal and does not impose a separate six-month limit on the Commissioner's review of a first appellate authority's order. The departmental appeal was filed within the applicable extended limitation period. The objection to its maintainability, based on alleged delay in the review order, was rejected, and the appeal was admitted for hearing on merits. en-us Wed, 09 Sep 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798982 Section 112(3) governs the time for filing an appeal before the Tribunal and does not impose a separate six-month limit on the Commissioner's review of a first appellate authority's order. The departmental appeal was filed within the applicable extended limitation period. The objection to its maintainability, based on alleged delay in the review order, was rejected, and the appeal was admitted for hearing on merits. Case-Laws GST Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798982