https://www.taxtmi.com/article/detailed?id=11728 Appeals under the GST enactments are governed by the special statute's prescribed limitation and outer temporal allowance; the Supreme Court's COVID-19 orders excluded a specific period from computation of limitation, and appeals arising from orders passed during that excluded span must be filed within the residual statutory window. Reliance on the Limitation Act, 1963 to extend or condone delay beyond the special statute's outer limit is not permissible, so explanations for delay do not enlarge the statutory time available for preferring appeals. en-us Mon, 14 Aug 2023 16:49:22 +0530 Mon, 14 Aug 2023 16:49:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11728 Appeals under the GST enactments are governed by the special statute's prescribed limitation and outer temporal allowance; the Supreme Court's COVID-19 orders excluded a specific period from computation of limitation, and appeals arising from orders passed during that excluded span must be filed within the residual statutory window. Reliance on the Limitation Act, 1963 to extend or condone delay beyond the special statute's outer limit is not permissible, so explanations for delay do not enlarge the statutory time available for preferring appeals. Articles Goods and Services Tax - GST Mon, 14 Aug 2023 16:49:22 +0530 https://www.taxtmi.com/article/detailed?id=11728