Doctrine of merger does not restart limitation where rectification is rejected and the special appeal period has expired.

Under the CGST appeal framework, a challenge to an advance ruling must be filed within the prescribed appeal period, with only a limited condonable extension. A rejected rectification application did not amend the original ruling and therefore did not attract the doctrine of merger or restart limitation. Because the appeal was filed beyond the outer statutory limit, the appellate forum could not enlarge time on equitable grounds or by relying on limitation principles from other statutes. The statutory bar was treated as mandatory, and the challenge to the dismissal of the appeal as time-barred failed.

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Issues: Whether the writ petition could succeed against the Appellate Authority's order dismissing the appeal as time-barred, including the plea that the rectification order attracted the doctrine of merger and extended the period of limitation.

Analysis: The statutory scheme under the Central Goods and Services Tax Act, 2017 provides a right of appeal against an advance ruling within thirty days, with a further condonable period not exceeding thirty days. The challenge was directed against the rectification rejection order, but the rectification application did not result in any amendment of the original advance ruling and therefore did not merge with it. As the appeal was filed beyond the outer statutory limit, neither the Appellate Authority nor the Court could enlarge the period of limitation by invoking equitable considerations or by importing principles drawn from cases under different statutes with different limitation regimes. The doctrine of merger was held inapplicable on the facts.

Conclusion: The challenge to the dismissal of the appeal as barred by limitation failed, and the order declining to entertain the appeal was upheld.

Ratio Decidendi: Where a special statute prescribes a fixed appeal period with a limited condonable extension, the prescribed limitation is mandatory and cannot be extended on equitable grounds, and a rejected rectification application does not merge with the original order so as to restart limitation.

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