Limitation for GSTAT appeal filing

[K Balasubramanian]

Recently two supreme court orders confirm that the period during 15/03/2020 till 28/02/2022 is to be excluded while computing the limitation. Is this applicable for current GSTAT appeals where OIA was passed during the material time?

In case appeal under section 107 is rejected on limitation without going in to merits, but the periuod 15/03/2020 till 28/02/2022 was not considered, what is the remedy now?

Experts may kindly post their reply please

[Sanjeev Agarwal]

The proposition that the Supreme Court COVID exclusion applies to section 107 GST appeals is no longer seriously open to doubt. The Supreme Court's directions expressly covered judicial/quasi-judicial proceedings, and courts have applied them to GST appellate proceedings. The 2026 Gujarat High Court decision gives particularly direct support.

But I would not advise filing a GSTAT appeal in 2026 merely on the assertion that "OIA was passed during COVID." The entire chronology needs to be reconstructed.

For your specific case, I would prepare this calculation:

Adjudication order date date communicated 3-month section 107 period COVID exclusion residual period after 01.03.2022 additional 1-month condonable period actual date section 107 appeal filed date of OIA rejecting it GSTAT/writ limitation from that OIA.

That will tell us whether the case is:

(i) within time

(ii) delayed but condonable

(iii) limitation wrongly computed or

(iv) genuinely time-barred.

If you give me the date of the original order, date it was communicated, date section 107 appeal was filed, date of the OIA rejecting it, and whether the OIA has already been challenged before GSTAT, I can calculate the limitation day-by-day and tell you whether the appropriate remedy is GSTAT under section 112, writ under Article 226, or another course, including the argument that should be taken on the COVID exclusion.

[K Balasubramanian]

Thanks for the prompt reply. My idea is to help large section of taxpayers who may not be aware of this latest developments. I also sincerely wish that mechanical invocation of section 74 must come down after two supreme court decisions in August 2026. Regards

[Sadanand Bulbule]

True Sir

Section 74 is the most abused provision under the GST regime by discarding the rule of law.

AI Summary

COVID-period limitation exclusion may affect GST appellate timelines, requiring chronology-based assessment before selecting statutory appeal or constitutional remedy.
COVID-period exclusion from limitation may apply to GST appellate proceedings and requires a complete calculation of the order date, communication date, residual filing period, condonable delay, filing date, and appellate rejection date. An appeal rejected on limitation without considering the exclusion may be within time, condonably delayed, wrongly computed, or time-barred. The appropriate course may be a further statutory appeal or constitutional writ remedy, depending on the chronology and the appellate order.