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Time limit for appeal to GST Appellate Tribunal to be counted from the date when President enters office: CBIC

March 19, 2020
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CBIC has clarified that time limit to make application to appellate tribunal will be counted from the date on which President enters office. The appellate authority while passing order may mention that appeal to be made to the appellate tribunal whenever constituted within 3 months when the President enters office. The appellate authorities are advised to dispose all pending appeals without waiting for the constitution of the appellate tribunal.
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