https://www.taxtmi.com/caselaws?id=792864 Where a GST appeal was rejected as time-barred under Section 107 of the CGST Act, the Court held that Section 14 of the Limitation Act, 1963 could still apply when the litigant had bona fide and diligently pursued the remedy before a forum lacking jurisdiction. Because the record showed continued pursuit before the wrong forum and the revenue did not dispute the material pleadings, the limitation-based rejection could not stand. The Court therefore set aside the order and remitted the appeal to the first appellate authority for fresh decision in light of its findings. en-us Thu, 12 Mar 2026 00:00:00 +0530 Thu, 04 Jun 2026 08:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792864 Where a GST appeal was rejected as time-barred under Section 107 of the CGST Act, the Court held that Section 14 of the Limitation Act, 1963 could still apply when the litigant had bona fide and diligently pursued the remedy before a forum lacking jurisdiction. Because the record showed continued pursuit before the wrong forum and the revenue did not dispute the material pleadings, the limitation-based rejection could not stand. The Court therefore set aside the order and remitted the appeal to the first appellate authority for fresh decision in light of its findings. Case-Laws GST Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792864