https://www.taxtmi.com/caselaws?id=438075 Maintainability of an appellate challenge under GST was considered in light of the Supreme Court's exclusion of the COVID-19 period and grant of a 90-day limitation window from 01.03.2022; the appellate authority's longer delay calculation did not alter that exclusion and, even after excluding 15.03.202028.02.2022, the statutory limitation window expired by end May 2022, rendering the challenge time-barred and warranting dismissal. Reliance on a precedent that extended limitation where certified copies were delayed due to counsel or client COVID infection was distinguished because the present filing occurred after normalization of the pandemic period. en-us Tue, 02 May 2023 00:00:00 +0530 Thu, 15 Jan 2026 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438075 Maintainability of an appellate challenge under GST was considered in light of the Supreme Court's exclusion of the COVID-19 period and grant of a 90-day limitation window from 01.03.2022; the appellate authority's longer delay calculation did not alter that exclusion and, even after excluding 15.03.202028.02.2022, the statutory limitation window expired by end May 2022, rendering the challenge time-barred and warranting dismissal. Reliance on a precedent that extended limitation where certified copies were delayed due to counsel or client COVID infection was distinguished because the present filing occurred after normalization of the pandemic period. Case-Laws GST Tue, 02 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438075