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

AI Summary

COVID-period limitation exclusion may affect GST appellate timelines, requiring reconstruction of section 107 and GSTAT appeal chronology.
COVID-period exclusion from 15 March 2020 to 28 February 2022 may materially affect limitation for GST appeals under section 107. The relevant chronology includes communication of the adjudication order, the ordinary appeal period, excluded time, residual limitation after 1 March 2022, any condonable delay, filing of the first appeal, and the date of its rejection on limitation. The calculation informs whether the appeal was timely, condonably delayed, wrongly rejected as time-barred, or requires consideration of a GSTAT appeal, writ jurisdiction, or another course.