https://www.taxtmi.com/caselaws?id=105306 Where special leave is granted and the appeal is entertained, the impugned order loses finality by merger, so limitation for a consequential civil claim is computed from the Supreme Court's final determination rather than the original tribunal order. The Court also accepted exclusion of time spent in bona fide prosecution of a writ petition before a forum that declined to entertain it, under the Limitation Act. On that approach, a suit for refund based on an earlier declaration was not time-barred. The prior view in P.K. Kutty was held incorrect and overruled. en-us Thu, 05 Feb 2004 00:00:00 +0530 Wed, 24 Sep 2025 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105306 Where special leave is granted and the appeal is entertained, the impugned order loses finality by merger, so limitation for a consequential civil claim is computed from the Supreme Court's final determination rather than the original tribunal order. The Court also accepted exclusion of time spent in bona fide prosecution of a writ petition before a forum that declined to entertain it, under the Limitation Act. On that approach, a suit for refund based on an earlier declaration was not time-barred. The prior view in P.K. Kutty was held incorrect and overruled. Case-Laws VAT / Sales Tax Thu, 05 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105306