Taxpayers get three months to approach GST Appellate Tribunal after formation court rules

The countdown starts from a later of two key dates

In a ruling on a writ petition by Essar Steel Suppliers, a High Court bench held that taxpayers can file appeals to the GST Appellate Tribunal within three months. The timeline begins from whichever is later: the date the order is communicated or the date the tribunal’s president or state president enters office. The decision clarifies how appeal deadlines will be counted.