Due to non-constitution of Appellate Tribunal, due date of filing of an appeal is to be dealt as per Circular No. 132/2/2020-GST

Rochem India Pvt. Ltd. Vs Union of India (Bombay High Court)

Bombay High Court held that as per Circular No. 132/2/2020-GST dated 18 March 2020 dealing with non-constitution of Appellate Tribunal. It is clarified that the appeal to tribunal can be made within three months (six months in case of appeals by the Government) from the date of c

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