https://www.taxtmi.com/caselaws?id=790798 Limitation for a GST appeal must be computed with reference to the disposal of a rectification application where that application affects the running of time. The appellate authority was required to examine the appeal form and the chronology of the rectification proceedings before treating the appeal as time-barred. Although delay beyond the statutory period cannot be condoned, that rule does not permit ignoring a material event that postpones the start of limitation. The rejection of the appeal as delayed was quashed, and the matter was remanded for fresh decision after hearing the petitioner. en-us Thu, 29 Jan 2026 00:00:00 +0530 Thu, 30 Apr 2026 15:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790798 Limitation for a GST appeal must be computed with reference to the disposal of a rectification application where that application affects the running of time. The appellate authority was required to examine the appeal form and the chronology of the rectification proceedings before treating the appeal as time-barred. Although delay beyond the statutory period cannot be condoned, that rule does not permit ignoring a material event that postpones the start of limitation. The rejection of the appeal as delayed was quashed, and the matter was remanded for fresh decision after hearing the petitioner. Case-Laws GST Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790798