https://www.taxtmi.com/caselaws?id=787176 Whether liberty should be granted to challenge a rectification order after the limitation period turned on the narrow legal question of interest and penalty where the tax component was paid. The court applied the principle that where the revenue is protected by a deposit and the dispute is limited in scope, an appeal may be entertained despite limitation; accordingly liberty to appeal was permitted only in respect of interest and penalty, subject to a protective deposit within a stipulated time, and the Appellate Authority must decide the appeal on merits without relying on limitation. en-us Mon, 09 Feb 2026 00:00:00 +0530 Fri, 27 Feb 2026 08:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787176 Whether liberty should be granted to challenge a rectification order after the limitation period turned on the narrow legal question of interest and penalty where the tax component was paid. The court applied the principle that where the revenue is protected by a deposit and the dispute is limited in scope, an appeal may be entertained despite limitation; accordingly liberty to appeal was permitted only in respect of interest and penalty, subject to a protective deposit within a stipulated time, and the Appellate Authority must decide the appeal on merits without relying on limitation. Case-Laws GST Mon, 09 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787176