https://www.taxtmi.com/caselaws?id=796130 Timely rectification representations cannot be rejected as time-barred merely because the tax authority failed to dispose of them within the stipulated period. Where representations were submitted within time and remained pending, the authority cannot rely on its own inaction to deny consideration on limitation grounds. The stated conclusion is that the time-bar rejection was unsustainable and that the rectification representations must be reconsidered afresh in accordance with law. en-us Wed, 24 Jun 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796130 Timely rectification representations cannot be rejected as time-barred merely because the tax authority failed to dispose of them within the stipulated period. Where representations were submitted within time and remained pending, the authority cannot rely on its own inaction to deny consideration on limitation grounds. The stated conclusion is that the time-bar rejection was unsustainable and that the rectification representations must be reconsidered afresh in accordance with law. Case-Laws VAT / Sales Tax Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796130