https://www.taxtmi.com/caselaws?id=762560 Where a rectification application is filed against an assessment order under the CGST Act, the limitation period for an appeal against the original assessment runs from the date the rectification application is disposed of, not from the date of the original assessment order. The text states that rectification may alter the original order or be rejected, and that an appeal should not be treated as time-barred merely because the original assessment pre-dates the rectification decision. This approach preserves the effectiveness of appellate remedy when rectification proceedings are pursued before appeal. en-us Fri, 22 Nov 2024 00:00:00 +0530 Wed, 02 Jul 2025 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762560 Where a rectification application is filed against an assessment order under the CGST Act, the limitation period for an appeal against the original assessment runs from the date the rectification application is disposed of, not from the date of the original assessment order. The text states that rectification may alter the original order or be rejected, and that an appeal should not be treated as time-barred merely because the original assessment pre-dates the rectification decision. This approach preserves the effectiveness of appellate remedy when rectification proceedings are pursued before appeal. Case-Laws GST Fri, 22 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762560