Time limit for filing appeal to GST Appellate Tribunal under section 112 of the CGST Act

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....ime limit for filing appeal to GST Appellate Tribunal under section 112 of the CGST Act<br> Query (Issue) Started By: - Lalitha Krishnamurthy Dated:- 23-7-2025 Last Reply Date:- 25-7-2025 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>Has the President of the GST Tribunal entered office and the time limit of 3 months for filing appeal under section 112 of the CGST commenced? If so, when? ....

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....If not, would a notification be issued as and when he/she enters office?&nbsp; Thank you for your responses. Reply By Sadanand Bulbule: The Reply: Retired justice Sri. Sanjay Kumar Mishra has been working as the President of the GSTAT principal bench at New Delhi since 06/05/2024. However full functionality requires notification under Section 109 of the Act as regards to the appointment of tech....

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....nical and judicial members at the State benches as well. You may avail the opportunity of further depositing 10% of the disputed tax or exclusive penalty demand [without tax]i under Section 112[8] in addition to the amount already pre-deposited under Section 107[6] as clarified under CBIC Circular No. 224/18/2024 dated 01/07/2024 to have the benefit of stay from recovery of the remaining amount w....

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....ith an undertaking /declaration before the jurisdictional officer as prescribed therein. Refer Order No. 9/2019 dated 03/12/2019 for more details. Reply By Ganeshan Kalyani: The Reply: GSTAT is yet to be functional to take up the cases for hearing. In my view a notification would be issued to give effect to its function. Reply By Lalitha Krishnamurthy: The Reply: Thank you Sh.Bulbule ji and S....

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....h.Kalyani ji for your clarifications.<br> Discussion Forum - Knowledge Sharing ....