https://www.taxtmi.com/forum/issue?id=121088 COVID-period exclusion from 15 March 2020 to 28 February 2022 may materially affect limitation for GST appeals under section 107. The relevant chronology includes communication of the adjudication order, the ordinary appeal period, excluded time, residual limitation after 1 March 2022, any condonable delay, filing of the first appeal, and the date of its rejection on limitation. The calculation informs whether the appeal was timely, condonably delayed, wrongly rejected as time-barred, or requires consideration of a GSTAT appeal, writ jurisdiction, or another course. en-us Wed, 26 Aug 2026 10:29:51 +0530 Wed, 26 Aug 2026 17:58:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121088 COVID-period exclusion from 15 March 2020 to 28 February 2022 may materially affect limitation for GST appeals under section 107. The relevant chronology includes communication of the adjudication order, the ordinary appeal period, excluded time, residual limitation after 1 March 2022, any condonable delay, filing of the first appeal, and the date of its rejection on limitation. The calculation informs whether the appeal was timely, condonably delayed, wrongly rejected as time-barred, or requires consideration of a GSTAT appeal, writ jurisdiction, or another course. Discussion-Forum GST Wed, 26 Aug 2026 10:29:51 +0530 https://www.taxtmi.com/forum/issue?id=121088