https://www.taxtmi.com/caselaws?id=780167 HC set aside the appellate order that had dismissed the petitioner's appeal as time-barred, holding the period spent awaiting determination of a rectification application was excluded from limitation. The rectification was filed within limitation and the appeal was lodged shortly after the rectification was rejected without notice or hearing; therefore the impugned finding of a 109-day delay was incorrect. The matter is remitted to the Appellate Authority to decide the appeal on its merits in accordance with law. Petition disposed by remand. en-us Fri, 26 Sep 2025 00:00:00 +0530 Fri, 24 Oct 2025 13:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780167 HC set aside the appellate order that had dismissed the petitioner's appeal as time-barred, holding the period spent awaiting determination of a rectification application was excluded from limitation. The rectification was filed within limitation and the appeal was lodged shortly after the rectification was rejected without notice or hearing; therefore the impugned finding of a 109-day delay was incorrect. The matter is remitted to the Appellate Authority to decide the appeal on its merits in accordance with law. Petition disposed by remand. Case-Laws GST Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780167