https://www.taxtmi.com/caselaws?id=406058 Under the CGST appeal framework, a challenge to an advance ruling must be filed within the prescribed appeal period, with only a limited condonable extension. A rejected rectification application did not amend the original ruling and therefore did not attract the doctrine of merger or restart limitation. Because the appeal was filed beyond the outer statutory limit, the appellate forum could not enlarge time on equitable grounds or by relying on limitation principles from other statutes. The statutory bar was treated as mandatory, and the challenge to the dismissal of the appeal as time-barred failed. en-us Fri, 26 Feb 2021 00:00:00 +0530 Fri, 26 Dec 2025 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406058 Under the CGST appeal framework, a challenge to an advance ruling must be filed within the prescribed appeal period, with only a limited condonable extension. A rejected rectification application did not amend the original ruling and therefore did not attract the doctrine of merger or restart limitation. Because the appeal was filed beyond the outer statutory limit, the appellate forum could not enlarge time on equitable grounds or by relying on limitation principles from other statutes. The statutory bar was treated as mandatory, and the challenge to the dismissal of the appeal as time-barred failed. Case-Laws GST Fri, 26 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406058