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Time Limit for Filing of Appeal & Memorandum of cross objections before Appellate Tribunal [ Section 112(1)/(3)/(5)/(6) ]
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....from the date on which the order sought to be appealed against is communicated to the person preferring the appeal [ or * the date, as may be notified by the Government, on the recommendations of the Council, for filing appeal before the Appellate Tribunal under this Act, whichever is later.] [Inserted vide of the Finance (No. 2) Act, 2024 w.e.f. 01-08-2024, but come into force ....
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.... Inserted vide of the Finance (No. 2) Act, 2024 w.e.f. 01-08-2024, but come into force from the date 01.11.2024 vide N.No. 17/2024 dated 27.09.2024 ] [ Section 112(3) ] * Condone Delay :- Appellate Tribunal may permit to condone the delay in filing appeal by assessee for a further period of 3 months. if it is satisfied that there was sufficient cause for not pr....
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....gainst whom the appeal has been filed in FORM GST APL -06, may, notwithstanding that he may not have appealed against such order or any part thereof, file a memorandum of cross-objections, against any part of the order appealed against and such memorandum shall be disposed of by the Appellate Tribunal, as if it were an appeal presented within the prescribed time limit specified for filing app....
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....the Period of limitation for filing of an appeal before the GST Tribunal, it is hereby clarified that for the purpose of calculating,- * (a) the "three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal" in u/s 112(1), the start of the three months period shall be considered to be the later of the followin....