https://www.taxtmi.com/caselaws?id=751240 Where a party bona fide pursues earlier writ proceedings and is then granted liberty to file the statutory appeal, the time spent in those proceedings may be excluded under Section 14 of the Limitation Act, 1963 while computing limitation under Section 107 of the Uttar Pradesh GST Act, 2017. The Allahabad HC held that the limitation objection was unsustainable because the earlier proceedings had ended with liberty to avail the appellate remedy and the benefit of Section 14 had already been recognised for such appeals. The order rejecting the appeal as time-barred was quashed, and the appellate authority was directed to hear the appeal on merits expeditiously. en-us Mon, 08 Apr 2024 00:00:00 +0530 Wed, 30 Apr 2025 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751240 Where a party bona fide pursues earlier writ proceedings and is then granted liberty to file the statutory appeal, the time spent in those proceedings may be excluded under Section 14 of the Limitation Act, 1963 while computing limitation under Section 107 of the Uttar Pradesh GST Act, 2017. The Allahabad HC held that the limitation objection was unsustainable because the earlier proceedings had ended with liberty to avail the appellate remedy and the benefit of Section 14 had already been recognised for such appeals. The order rejecting the appeal as time-barred was quashed, and the appellate authority was directed to hear the appeal on merits expeditiously. Case-Laws GST Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751240