{"id":76632,"date":"2026-09-15T08:31:15","date_gmt":"2026-09-15T08:31:15","guid":{"rendered":""},"modified":"2026-09-15T08:31:15","modified_gmt":"2026-09-15T08:31:15","slug":"tribunal-appeal-limitation-governs-filing-deadlines-not-the-commissioner-s-review-period-preserving-departmental-appeal-maintainability","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76632","title":{"rendered":"Tribunal appeal limitation governs filing deadlines, not the Commissioner&#8217;s review period, preserving departmental appeal maintainability."},"content":{"rendered":"<p>Tribunal appeal limitation governs filing deadlines, not the Commissioner&#39;s review period, preserving departmental appeal maintainability.<br \/>Case-Laws<br \/>GST<br \/>Section 112(3) confines the prescribed limitation period to filing an appeal before the Tribunal and does not impose a separate six-month deadline on the Commissioner to review the first appellate order. A departmental appeal filed within the applicable extended filing period therefore remains maintainable even where the Commissioner&#39;s review occurred after six months. The maintainability objection was rejected, and the appeal was admitted for adjudication on merits.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=103776\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tribunal appeal limitation governs filing deadlines, not the Commissioner&#8217;s review period, preserving departmental appeal maintainability.Case-LawsGSTSection 112(3) confines the prescribed limitation period to filing an appeal before the Tribunal and d&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76632","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76632","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76632"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76632\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76632"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76632"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76632"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}