https://www.taxtmi.com/caselaws?id=780380 HC held that the rectification order's effective communication date governs computation of limitation under s.107(4) of the GST Act; since the order dated 01.08.2024 was first communicated on 13.11.2024, the appeal filed on 08.01.2025 was within the 90+30 day period. The impugned order of 12.06.2025 is quashed and set aside. The matter is remanded to the first appellate authority to decide the appeal on merits after giving the appellants an opportunity of hearing and by considering the appeal as filed within the prescribed limitation. Petition disposed by remand. en-us Fri, 03 Oct 2025 00:00:00 +0530 Wed, 29 Oct 2025 08:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780380 HC held that the rectification order's effective communication date governs computation of limitation under s.107(4) of the GST Act; since the order dated 01.08.2024 was first communicated on 13.11.2024, the appeal filed on 08.01.2025 was within the 90+30 day period. The impugned order of 12.06.2025 is quashed and set aside. The matter is remanded to the first appellate authority to decide the appeal on merits after giving the appellants an opportunity of hearing and by considering the appeal as filed within the prescribed limitation. Petition disposed by remand. Case-Laws GST Fri, 03 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780380