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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Appeal rights after e DRC rejection permit filing before the Commissioner (Appeals), excluding e DRC delay from limitation.</h1> If an e Dispute Resolution application is rejected, the taxpayer may file an appeal before the Commissioner (Appeals), and the time taken by the e Dispute Resolution Committee to convey rejection is to be excluded from the period allowed to file that appeal; where an appeal was already filed before applying to e Dispute Resolution, the appellant may continue to pursue the previously filed appeal.

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