Computation of time periods under GST Tribunal procedure excludes the starting day and any closing-day deadline.

Computation of time periods under the Goods and Services Tax Appellate Tribunal Procedure Rules requires exclusion of the day from which the prescribed period is reckoned. Where the last day for doing an act falls on a day when the Appellate Tribunal office is closed, that day is also excluded, together with any further consecutive closed days.

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