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Core Purpose

This notification specifies the dates and timeframes for filing appeals before the Appellate Tribunal under the Delhi Goods and Services Tax Act, 2017.

Detailed Summary

The Government of the National Capital Territory of Delhi's Finance (Expenditure-I) Department, through Notification F. No. 3 (02)/Fin.(Exp-I)/2026-27/DS-I/729 dated 20th July, 2026, has, in exercise of powers conferred by sub-section (1) of section 112 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), and on the recommendations of the Council, specified new timelines for filing appeals. The Lieutenant Governor of the National Capital Territory of Delhi has notified June 30, 2026, as the deadline for filing appeals before the Appellate Tribunal for all cases where the order sought to be appealed against was communicated to the person preferring the appeal before April 1, 2026. Furthermore, for all appeals concerning orders communicated on or after April 1, 2026, they must be filed before the Appellate Tribunal within three months from the date on which such order is communicated to the person preferring the appeal. This order is issued by Mangej Singh, Dy. Secy. (Fin.).

Full Text

REGD. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette SG-DL-E-27072026-274847 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 197] DELHI, MONDAY, JULY 20, 2026/ASHADHA 29, 1948 [N. C. T. D. No. 124 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI 5526 DG/2026 DELHI GAZETTE : EXTRAORDINARY PART IV] FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION New Delhi, the 20th July, 2026 F. No. 3 (02)/Fin.(Exp-I)/2026-27/DS-I/729. In exercise of the powers conferred by sub-section (1) of section 112 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby notifies the 30th day of June, 2026, as the date upto which appeal may be filed before the Appellate Tribunal under this Act in respect of all cases where the order sought to be appealed against is communicated to the person preferring the appeal before the 1st day of April,2026 and all appeals in respect of order communicated on or after 1st April,2026 may be filed before the Appellate Tribunal within three months from the date on which such order is communicated to the person preferring the appeal. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, MANGEJ SINGH, Dy. Secy. (Fin.)

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