https://www.taxtmi.com/article/detailed?id=15282 Time spent pursuing a bona fide rectification application under Section 161 of the CGST Act is to be excluded when computing the limitation period for filing an appeal under Section 107, provided the taxpayer has neither acted with mala fide intent nor caused inordinate delay; the limitation for appeal begins after the rectification decision. en-us Tue, 28 Oct 2025 08:36:09 +0530 Tue, 28 Oct 2025 08:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15282 Time spent pursuing a bona fide rectification application under Section 161 of the CGST Act is to be excluded when computing the limitation period for filing an appeal under Section 107, provided the taxpayer has neither acted with mala fide intent nor caused inordinate delay; the limitation for appeal begins after the rectification decision. Articles Goods and Services Tax - GST Tue, 28 Oct 2025 08:36:09 +0530 https://www.taxtmi.com/article/detailed?id=15282