https://www.taxtmi.com/article/detailed?id=17260 GST appeal limitation under Section 107 runs from communication of the order challenged and is not automatically suspended or restarted by rectification under Section 161. Though the Limitation Act does not directly apply to GST appellate authorities and delay beyond the statutory outer limit cannot be condoned, Section 14 principles may exclude time spent pursuing rectification. Exclusion requires the same matter and parties, diligence, good faith and a reasonable basis for a patent error. Rectification cannot be used to reopen disputed merits, introduce fresh evidence or obtain an indirect extension of appeal time. en-us Mon, 24 Aug 2026 08:35:24 +0530 Mon, 24 Aug 2026 08:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17260 GST appeal limitation under Section 107 runs from communication of the order challenged and is not automatically suspended or restarted by rectification under Section 161. Though the Limitation Act does not directly apply to GST appellate authorities and delay beyond the statutory outer limit cannot be condoned, Section 14 principles may exclude time spent pursuing rectification. Exclusion requires the same matter and parties, diligence, good faith and a reasonable basis for a patent error. Rectification cannot be used to reopen disputed merits, introduce fresh evidence or obtain an indirect extension of appeal time. Articles Goods and Services Tax - GST Mon, 24 Aug 2026 08:35:24 +0530 https://www.taxtmi.com/article/detailed?id=17260