Section 74(4) in Daman and Diu Value Added Tax Regulation, 2005
(4)(a)Every appeal under sub-section (1) shall be filed within two months of the date of service of the assessment, or order or decision, as the case may be; or(b)Every appeal under sub-section (2) shall be filed after the expiry of six months but before eight months after the written request was served by the person:Provided that where the Commissioner is satisfied that the person was prevented for sufficient cause from filing the appeal within the time specified, he may allow an appeal to be filed within a further period of two months.
