appeal time limit after rectification application rejection

[SUSHIL BANSAL]

Dear experts,

against order in original we can either file appeal or file rectification application. both the options can not be exercised simultenously. suppose we have filed rectification application and our application rejected. now we want to file appeal. plz guide whether we can file appeal against the order in original or we are left with option to file appeal against rectification rejection order & now the time limit will start from the date of rejection ?. plz guide

AI Summary

GST rectification applications may pause or reset appeal limitation depending on authority acceptance, so file protectively.
Filing a rectification application does not forfeit the right to appeal, but authorities differ on whether time consumed in rectification is excluded from the limitation period. A High Court ruling is cited holding that the limitation for appeal runs from the rectification order (including rejection) rather than the original order. Due to inconsistent acceptance by appellate authorities, taxpayers are advised to adopt a protective approach to preserve appeal rights when rectification proceedings have occurred.