https://www.taxtmi.com/caselaws?id=419699 Supreme Court COVID-19 limitation extensions and exclusions prevent an authority from rejecting a pending statutory rectification application solely because the prescribed period has expired. Where a rectification request was filed before the lockdown, it requires determination in accordance with law, and the continued blocking of an electronic credit ledger also requires a departmental decision. In contrast, a writ challenge to a GST assessment order is ordinarily not entertained where the statutory appellate remedy existed but had become time-barred before the writ petition was filed. The tax demand therefore remains subject to the statutory appellate framework. en-us Tue, 08 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419699 Supreme Court COVID-19 limitation extensions and exclusions prevent an authority from rejecting a pending statutory rectification application solely because the prescribed period has expired. Where a rectification request was filed before the lockdown, it requires determination in accordance with law, and the continued blocking of an electronic credit ledger also requires a departmental decision. In contrast, a writ challenge to a GST assessment order is ordinarily not entertained where the statutory appellate remedy existed but had become time-barred before the writ petition was filed. The tax demand therefore remains subject to the statutory appellate framework. Case-Laws GST Tue, 08 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419699