https://www.taxtmi.com/caselaws?id=793618 An appeal under the CGST Act was held not to be rejected as time-barred where the assessee first sought rectification of the original assessment order within the statutory period and then filed the appeal within three months of rejection of that rectification request. The continuous pursuit of the statutory remedy provided a satisfactory explanation for the delay in filing the appeal, and a purely technical approach to limitation was unwarranted. The appellate authority could also have allowed amendment of the memorandum of appeal if necessary. The limitation-based rejection was therefore unsustainable, and the matter was remitted for decision on merits. en-us Wed, 10 Jun 2026 00:00:00 +0530 Fri, 19 Jun 2026 08:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793618 An appeal under the CGST Act was held not to be rejected as time-barred where the assessee first sought rectification of the original assessment order within the statutory period and then filed the appeal within three months of rejection of that rectification request. The continuous pursuit of the statutory remedy provided a satisfactory explanation for the delay in filing the appeal, and a purely technical approach to limitation was unwarranted. The appellate authority could also have allowed amendment of the memorandum of appeal if necessary. The limitation-based rejection was therefore unsustainable, and the matter was remitted for decision on merits. Case-Laws GST Wed, 10 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793618