https://www.taxtmi.com/caselaws?id=764822 A rectification application under Section 161 of the CGST Act is a statutory post-assessment remedy that can affect the finality of the assessment order for appellate purposes. If rectification is allowed, the resulting order merges with the original assessment; if it is rejected, the rejection order becomes the relevant subsequent order for computing limitation. Accordingly, the limitation period for filing an appeal against the original assessment order runs from the date of rejection of the rectification application, not from the date of the original assessment order. en-us Mon, 16 Dec 2024 00:00:00 +0530 Sat, 18 Jan 2025 08:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764822 A rectification application under Section 161 of the CGST Act is a statutory post-assessment remedy that can affect the finality of the assessment order for appellate purposes. If rectification is allowed, the resulting order merges with the original assessment; if it is rejected, the rejection order becomes the relevant subsequent order for computing limitation. Accordingly, the limitation period for filing an appeal against the original assessment order runs from the date of rejection of the rectification application, not from the date of the original assessment order. Case-Laws GST Mon, 16 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764822