https://www.taxtmi.com/caselaws?id=421251 Under the West Bengal GST regime, the filing delay for a certified copy used in support of an appeal was required to be assessed by excluding the limitation period ordered by the Supreme Court. Because the certified copy was filed during the period covered by that exclusion, the appellant was entitled to the benefit of the extended limitation computation. The rejection of the appeal solely on the ground of delay under Rule 108(3) of the West Bengal GST Rules, 2017 could not be sustained, and the delay in filing the certified copy had to be condoned. en-us Mon, 11 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421251 Under the West Bengal GST regime, the filing delay for a certified copy used in support of an appeal was required to be assessed by excluding the limitation period ordered by the Supreme Court. Because the certified copy was filed during the period covered by that exclusion, the appellant was entitled to the benefit of the extended limitation computation. The rejection of the appeal solely on the ground of delay under Rule 108(3) of the West Bengal GST Rules, 2017 could not be sustained, and the delay in filing the certified copy had to be condoned. Case-Laws GST Mon, 11 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421251