https://www.taxtmi.com/article/detailed?id=15781 Time spent in bona fide prosecution of rectification proceedings under Section 161 of the GST Act is liable to be excluded while computing limitation for filing an appeal under Section 107 by applying the principle underlying Section 14 of the Limitation Act, 1963. That exclusion applies where the rectification application is filed within the prescribed period; the benefit is denied if the rectification itself is time barred. en-us Thu, 29 Jan 2026 09:54:42 +0530 Thu, 29 Jan 2026 10:14:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15781 Time spent in bona fide prosecution of rectification proceedings under Section 161 of the GST Act is liable to be excluded while computing limitation for filing an appeal under Section 107 by applying the principle underlying Section 14 of the Limitation Act, 1963. That exclusion applies where the rectification application is filed within the prescribed period; the benefit is denied if the rectification itself is time barred. Articles Goods and Services Tax - GST Thu, 29 Jan 2026 09:54:42 +0530 https://www.taxtmi.com/article/detailed?id=15781