https://www.taxtmi.com/article/detailed?id=16156 Limitation for GST appeals operates within the statutory timelines prescribed under the CGST Act, 2017, including a limited period of condonation before the appellate remedy is exhausted. The article examines whether the Limitation Act, 1963 can revive GST appeals filed beyond the maximum condonable period, and explains that fiscal statutes have generally been treated as requiring strict adherence to the limitation period fixed by law. It notes that earlier indirect tax decisions support the view that appellate authorities cannot extend limitation beyond the statutory ceiling by invoking the Limitation Act or equitable considerations. en-us Tue, 07 Apr 2026 07:49:55 +0530 Wed, 08 Apr 2026 15:10:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16156 Limitation for GST appeals operates within the statutory timelines prescribed under the CGST Act, 2017, including a limited period of condonation before the appellate remedy is exhausted. The article examines whether the Limitation Act, 1963 can revive GST appeals filed beyond the maximum condonable period, and explains that fiscal statutes have generally been treated as requiring strict adherence to the limitation period fixed by law. It notes that earlier indirect tax decisions support the view that appellate authorities cannot extend limitation beyond the statutory ceiling by invoking the Limitation Act or equitable considerations. Articles Goods and Services Tax - GST Tue, 07 Apr 2026 07:49:55 +0530 https://www.taxtmi.com/article/detailed?id=16156