Rule 19. Date of presentation of appeals

Chapter III · Institution of appeals — Procedure

19.1 The rule

The Registrar or, as the case may be, the officer authorised by him, shall endorse on every Form of appeal the date on which it is presented or deemed to have been presented under that rule and shall sign the endorsement, if the appeal is filed manually.

19.2 What it does

Rule 19 requires the Registry to write the date of presentation on the face of the Form and sign it. That endorsement is the record of when the appeal was instituted, and limitation under s.112(1) of the CGST Act stands or falls by it.