The Government of Himachal Pradesh, State Taxes & Excise Department, has issued a Notification dated 24th February 2026 prescribing the limitation period for filing appeals before the Goods and Services Tax Appellate Tribunal (GSTAT) under the Himachal Pradesh Goods and Services Tax Act, 2017.
Invoking the powers under Section 112(1) of the HP GST Act, 2017, and acting on the recommendations of the GST Council, the Governor of Himachal Pradesh has notified 30 June 2026 as the last date up to which appeals may be filed before the Appellate Tribunal for certain categories of cases.
Key Highlights of the Notification
- Appeals may be filed before the GST Appellate Tribunal up to 30 June 2026 for all cases where the order intended to be appealed against has been communicated before 1 April 2026.
- For cases where the order is communicated on or after 1 April 2026, appeals must be filed within three months from the date of communication of the order.
- The notification aims to provide clarity and uniformity regarding the timelines for filing appeals as GSTAT becomes operational.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/02/Limitation-date-for-filing-appeal-before-the-GSTAT.pdf
