Section 107 — First Appeal
Section 112 — GSTAT Appeal
Disclaimer: Section 107(1) provides a three-month limitation for first appeals from the date of receipt of the order; the first appellate authority may condone delay up to a further one month on sufficient cause (S. 107(4)). Section 112(1) provides a three-month limitation for GSTAT appeals, with condonation of up to a further three months on sufficient cause shown to the Tribunal (S. 112(6)). For orders communicated before 1 April 2026, Notification S.O. 4220(E) dated 17 September 2025 (issued under S. 112(1)) fixes 30 June 2026 as the last date. Whether S. 112(6) condonation runs from that date is not settled — the notification extended the filing period but did not expressly extend the condonation window; take specific legal advice before filing after 30 June 2026. The GSTAT President's staggered portal filing windows (administrative orders under Rule 123 of the GSTAT Procedure Rules) regulate portal access, not legal limitation — missing an assigned window does not bar filing in a later window within the statutory deadline. Verify the applicable limitation against the statute before filing.