https://www.taxtmi.com/article/detailed?id=16180 Limitation for filing an appeal may become a procedural risk when a taxpayer first pursues rectification proceedings against an original order. The article contrasts a strict approach in Power Tracks with precedents suggesting that the time spent in rectification proceedings may be relevant to computing limitation, and that limitation may run from the disposal of the rectification application. It also notes the practical concern that taxpayers may otherwise be forced to file rectification and appeal simultaneously to protect limitation. en-us Fri, 10 Apr 2026 17:10:23 +0530 Fri, 10 Apr 2026 17:10:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16180 Limitation for filing an appeal may become a procedural risk when a taxpayer first pursues rectification proceedings against an original order. The article contrasts a strict approach in Power Tracks with precedents suggesting that the time spent in rectification proceedings may be relevant to computing limitation, and that limitation may run from the disposal of the rectification application. It also notes the practical concern that taxpayers may otherwise be forced to file rectification and appeal simultaneously to protect limitation. Articles Goods and Services Tax - GST Fri, 10 Apr 2026 17:10:23 +0530 https://www.taxtmi.com/article/detailed?id=16180