https://www.taxtmi.com/article/detailed?id=17300 GST appellate limitation requires identification of the relevant decision or order before applying the statutory filing period. A rectification application filed within the prescribed period under Section 161 and decided through a reasoned order bears directly on limitation where the appeal challenges both the original determination and the rectification decision. Rectification does not create an unlimited extension or enlarge condonation powers; an appeal may still be barred if delayed when calculated from communication of the rectification order. FORM GST APL-01 should disclose the complete procedural chronology for contextual scrutiny of limitation. en-us Thu, 27 Aug 2026 08:35:38 +0530 Thu, 27 Aug 2026 08:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17300 GST appellate limitation requires identification of the relevant decision or order before applying the statutory filing period. A rectification application filed within the prescribed period under Section 161 and decided through a reasoned order bears directly on limitation where the appeal challenges both the original determination and the rectification decision. Rectification does not create an unlimited extension or enlarge condonation powers; an appeal may still be barred if delayed when calculated from communication of the rectification order. FORM GST APL-01 should disclose the complete procedural chronology for contextual scrutiny of limitation. Articles Goods and Services Tax - GST Thu, 27 Aug 2026 08:35:38 +0530 https://www.taxtmi.com/article/detailed?id=17300