- For the aggrieved person, the time limit is fixed as 3 months from the date of communication of order or decision.
- For the department (Revenue), the time limit is 6 months within which review proceedings have to be completed and appeal filed before the AA.
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- Whether any person aggrieved by any order or decision passed against him has the right to appeal under GST?
- Whether the appellate authority has any powers to condone the delay in filing appeal under GST?
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