Time Limit for Filing of Appeal & Memorandum of cross objections before Appellate Tribunal [ Section 112(1)/(3)/(5)/(6) ] - GST Ready Reckoner - GST

Time Limit for Filing of Appeal Memorandum of cross objections before Appellate Tribunal Time Limit for filling appeal Section 112(1) /(3) /(6) Time limit for aggrieved Person within a period of 3 months 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 from the date 01.11.2024 vide N.No. 17/2024 dated 27.09.2024 ] [ Section 112(1) ] Condone delay :- Appellate Tribunal is empowered 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 presenting it within that period. [ Section 112(6) ] Time limit for Department within a period of 6 months from the date on which the said order has been passed for determination of such points arising out of the said order as may be specified by the Commissioner in his order [; or the date, as may be notified by the Government, on the recommendations of the Council, for the purpose of filing application 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 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 presenting it within that period. [ Section 112(6), Inserted vide Finance (No. 2) Act, 2024 w.e.f. date 01.11.2024 vide N.No. 17/2024 dated 27.09.2024 ] File memorandum of cross objections and the time limit for filing memorandum of cross objections before Tribunal [ Section 112(5) ] Memorandum of cross objections means, it is a tool to file an appeal at a later stage even though a decision not to file an appeal has been earlier taken and the time limit for filing such an appeal is already over, when the other party prefers an appeal in the case. Thus, in the event of an aggrieved person filing appeal, the respondent can also file memorandum of cross objections to be treated as appeal filed by him. As per section 112(5) , the party against 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 appeal. Time limit for filling Cross objection within 45 days from the date of the receipt of notice of appeal; Condone delay:- Appellate Tribunal is empowered to condone the delay in filing appeal by assessee for a further period of 45 days, if there was sufficient cause for not presenting within specified period. [ Section 112(6) ] Important Notification Circular Notification Order No. 09/2019-Central Tax provides for 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 following dates:- (i) date of communication of order; or (ii) the date on which the President or the State President, as the case may be, of the Appellate Tribunal after its constitution under section 109 , enters office; (b) the six months from the date on which the said order has been passed in section 112(3) , the start of the six months period shall be considered to be the later of the following dates:- (i) date of communication of order; or (ii) the date on which the President or the State President, as the case may be, of the Appellate Tribunal after its constitution under section 109 , enters office.