https://www.taxtmi.com/caselaws?id=412601 Appeals under the Tripura State Goods and Services Tax Act were filed within a limitation period affected by the Supreme Court's suo motu exclusion of time from 15.03.2020 to 14.03.2021. As the assessment order and the appeal filings fell within that excluded period, no delay could be counted against the petitioners. The High Court held that dismissal of the appeals as time-barred was unsustainable, set aside the rejection, and directed consideration of the appeals on merits. en-us Mon, 20 Sep 2021 00:00:00 +0530 Wed, 22 Sep 2021 06:18:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412601 Appeals under the Tripura State Goods and Services Tax Act were filed within a limitation period affected by the Supreme Court's suo motu exclusion of time from 15.03.2020 to 14.03.2021. As the assessment order and the appeal filings fell within that excluded period, no delay could be counted against the petitioners. The High Court held that dismissal of the appeals as time-barred was unsustainable, set aside the rejection, and directed consideration of the appeals on merits. Case-Laws GST Mon, 20 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412601