https://www.taxtmi.com/highlights?id=96439 Interplay between the Limitation Act and the UP GST Act concerns exclusion of limitation where a special statutory power to condone delay exists and where a bona fide rectification application is prosecuted with due diligence. The court reasons that a specific condonation power in the special Act operates to displace the general Section 5 principle, and that filing a timely application for rectification of an order puts the limitation to file an appeal in abeyance during its pendency; because the rectification application was filed within time and pursued in good faith, the pendency period is excluded and the subsequent appeal was held within limitation. en-us Thu, 29 Jan 2026 11:51:12 +0530 Thu, 29 Jan 2026 11:51:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96439 Interplay between the Limitation Act and the UP GST Act concerns exclusion of limitation where a special statutory power to condone delay exists and where a bona fide rectification application is prosecuted with due diligence. The court reasons that a specific condonation power in the special Act operates to displace the general Section 5 principle, and that filing a timely application for rectification of an order puts the limitation to file an appeal in abeyance during its pendency; because the rectification application was filed within time and pursued in good faith, the pendency period is excluded and the subsequent appeal was held within limitation. Highlights GST Thu, 29 Jan 2026 11:51:12 +0530 https://www.taxtmi.com/highlights?id=96439