https://www.taxtmi.com/article/detailed?id=16626 The Supreme Court's COVID-19 limitation exclusion applies to appeals under Section 107 of the CGST Act, and the period from 15 March 2020 to 28 February 2022 must be excluded while computing limitation. An appeal filed within the extended condonable period cannot be rejected as time-barred merely because the appellate authority ignored that exclusion. Under Section 107(4), delay may be condoned within the further one-month period if sufficient cause is shown. en-us Thu, 11 Jun 2026 08:34:48 +0530 Thu, 11 Jun 2026 08:34:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16626 The Supreme Court's COVID-19 limitation exclusion applies to appeals under Section 107 of the CGST Act, and the period from 15 March 2020 to 28 February 2022 must be excluded while computing limitation. An appeal filed within the extended condonable period cannot be rejected as time-barred merely because the appellate authority ignored that exclusion. Under Section 107(4), delay may be condoned within the further one-month period if sufficient cause is shown. Articles Goods and Services Tax - GST Thu, 11 Jun 2026 08:34:48 +0530 https://www.taxtmi.com/article/detailed?id=16626