Section 112(6) in Telangana Goods and Services Tax Act, 2017
(6)The Appellate Tribunal may admit an appeal within three months after the expiry of the period referred to in subsection (1), or permit the filing of a memorandum of crossobjections within forty-five days after the expiry of the period referred to in sub-section (5), if it is satisfied that there sufficient cause for not presenting it within that period.