"Any person aggrieved by an order passed against him by Appellate Authority (AA) or Revisional Authority (RA) may appeal to Appellate Tribunal under section 112 of the CGST Act, 2017." In context to the above statement,

CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · PYQS · June 2026
"Any person aggrieved by an order passed against him by Appellate Authority (AA) or Revisional Authority (RA) may appeal to Appellate Tribunal under section 112 of the CGST Act, 2017." In context to the above statement, answer the following questions independently elaborating the relevant provisions of section 112 of the CGST Act, 2017: What is the time limit for filing an appeal?

Answer & Explanation:

An appeal can be filed before the Appellate Tribunal within 3 months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal, The Tribunal can condone the delay of up to 3 months beyond the specified time period of 3 months, if it is satisfied that there was sufficient cause for the delay.

Topics: GST

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