https://www.taxtmi.com/caselaws?id=785697 The note explains that where a special statute provides power to condone delay, that scheme displaces the general limitation principle, and an application for rectification filed bona fide under the statutory rectification remedy operates to suspend running of limitation for filing an appeal during its pendency. If the rectification application is filed within its prescribed period and pursued in good faith, the period of pendency must be excluded from limitation; if filed timeously, the subsequent appeal remains within the limitation period. An out-of-time rectification application does not attract this exclusion. 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 The note explains that where a special statute provides power to condone delay, that scheme displaces the general limitation principle, and an application for rectification filed bona fide under the statutory rectification remedy operates to suspend running of limitation for filing an appeal during its pendency. If the rectification application is filed within its prescribed period and pursued in good faith, the period of pendency must be excluded from limitation; if filed timeously, the subsequent appeal remains within the limitation period. An out-of-time rectification application does not attract this exclusion. Case-Laws GST Fri, 12 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785697