https://www.taxtmi.com/caselaws?id=797517 GST appellate limitation under Section 107 permits filing within three months, with condonation limited to a further month; principles underlying Section 5 of the Limitation Act cannot extend delay beyond that statutory limit. Limitation for an appeal runs from communication of the specific order challenged, so rejection of a rectification petition does not reset time to challenge the original order. Principles underlying Section 14 may exclude time spent pursuing a rejected rectification remedy where the proceedings involve the same parties and substantially the same matter and were pursued with due diligence and good faith. Good faith requires an arguable apparent error on the existing record, not reliance solely on fresh material. en-us Thu, 30 Jul 2026 00:00:00 +0530 Sat, 22 Aug 2026 11:49:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797517 GST appellate limitation under Section 107 permits filing within three months, with condonation limited to a further month; principles underlying Section 5 of the Limitation Act cannot extend delay beyond that statutory limit. Limitation for an appeal runs from communication of the specific order challenged, so rejection of a rectification petition does not reset time to challenge the original order. Principles underlying Section 14 may exclude time spent pursuing a rejected rectification remedy where the proceedings involve the same parties and substantially the same matter and were pursued with due diligence and good faith. Good faith requires an arguable apparent error on the existing record, not reliance solely on fresh material. Case-Laws GST Thu, 30 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797517