https://www.taxtmi.com/forum/issue?id=121088 COVID-period exclusion from limitation may apply to GST appellate proceedings and requires a complete calculation of the order date, communication date, residual filing period, condonable delay, filing date, and appellate rejection date. An appeal rejected on limitation without considering the exclusion may be within time, condonably delayed, wrongly computed, or time-barred. The appropriate course may be a further statutory appeal or constitutional writ remedy, depending on the chronology and the appellate order. 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 limitation may apply to GST appellate proceedings and requires a complete calculation of the order date, communication date, residual filing period, condonable delay, filing date, and appellate rejection date. An appeal rejected on limitation without considering the exclusion may be within time, condonably delayed, wrongly computed, or time-barred. The appropriate course may be a further statutory appeal or constitutional writ remedy, depending on the chronology and the appellate order. Discussion-Forum GST Wed, 26 Aug 2026 10:29:51 +0530 https://www.taxtmi.com/forum/issue?id=121088