https://www.taxtmi.com/article/detailed?id=17064 GST appeal limitation may require exclusion of time rather than condonation of delay. Section 14 principles may exclude time spent diligently and in good faith pursuing the same dispute before a forum unable to entertain it for lack of jurisdiction or a similar cause. The claim requires a bona fide mistake, continuous prosecution, the same matter in issue, and prompt recourse to the competent forum. Exclusion changes limitation computation but does not extend or revive a remedy whose original limitation had expired before the earlier proceeding began. A complete chronology, specific pleadings, and supporting evidence are essential. en-us Thu, 30 Jul 2026 09:40:04 +0530 Thu, 30 Jul 2026 09:40:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17064 GST appeal limitation may require exclusion of time rather than condonation of delay. Section 14 principles may exclude time spent diligently and in good faith pursuing the same dispute before a forum unable to entertain it for lack of jurisdiction or a similar cause. The claim requires a bona fide mistake, continuous prosecution, the same matter in issue, and prompt recourse to the competent forum. Exclusion changes limitation computation but does not extend or revive a remedy whose original limitation had expired before the earlier proceeding began. A complete chronology, specific pleadings, and supporting evidence are essential. Articles Goods and Services Tax - GST Thu, 30 Jul 2026 09:40:04 +0530 https://www.taxtmi.com/article/detailed?id=17064