https://www.taxtmi.com/article/detailed?id=16729 Strict adherence to GST time limits is essential at every stage of assessment, rectification and appeal, because delay can defeat the first appeal even where a rectification application is pending. The article highlights a Telangana High Court matter in which the taxpayer filed a first appeal with condonation of delay, but the appeal was rejected on limitation because the pending rectification process under section 161 was not fully disclosed in the condonation request. The article emphasizes that rectification applications should be filed promptly and comprehensively, identifying all apparent errors in one go, and that appeal rights should be protected by filing within the prescribed period rather than relying on condonation. en-us Tue, 23 Jun 2026 08:09:21 +0530 Tue, 23 Jun 2026 08:09:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16729 Strict adherence to GST time limits is essential at every stage of assessment, rectification and appeal, because delay can defeat the first appeal even where a rectification application is pending. The article highlights a Telangana High Court matter in which the taxpayer filed a first appeal with condonation of delay, but the appeal was rejected on limitation because the pending rectification process under section 161 was not fully disclosed in the condonation request. The article emphasizes that rectification applications should be filed promptly and comprehensively, identifying all apparent errors in one go, and that appeal rights should be protected by filing within the prescribed period rather than relying on condonation. Articles Goods and Services Tax - GST Tue, 23 Jun 2026 08:09:21 +0530 https://www.taxtmi.com/article/detailed?id=16729