https://www.taxtmi.com/caselaws?id=785697 Section 14 of the Limitation Act principle excludes the period spent bona fide pursuing a timely rectification application under Section 161 of the UP GST Act when calculating limitation for a first appeal under Section 107. Although Section 107 prescribes a three-month appeal period with limited condonation, limitation is kept in abeyance while an in-time rectification application remains pending. This benefit requires due diligence, good faith and compliance with the statutory time limit for rectification; no exclusion applies to a time-barred rectification application. The appeal is therefore within limitation where the rectification application was timely filed and remained pending. en-us Fri, 12 Dec 2025 00:00:00 +0530 Thu, 29 Jan 2026 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785697 Section 14 of the Limitation Act principle excludes the period spent bona fide pursuing a timely rectification application under Section 161 of the UP GST Act when calculating limitation for a first appeal under Section 107. Although Section 107 prescribes a three-month appeal period with limited condonation, limitation is kept in abeyance while an in-time rectification application remains pending. This benefit requires due diligence, good faith and compliance with the statutory time limit for rectification; no exclusion applies to a time-barred rectification application. The appeal is therefore within limitation where the rectification application was timely filed and remained pending. Case-Laws GST Fri, 12 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785697