https://www.taxtmi.com/forum/issue?id=121101 Time spent in bona fide writ proceedings may be sought to be excluded from GSTAT appeal limitation where the Tribunal was unavailable when the writ was filed. Section 14 of the Limitation Act may apply through Section 29(2), subject to due diligence, good faith, the procedural history, and the High Court's disposal order. Exclusion is not automatic. Section 112 sufficient-cause condonation may be pleaded alternatively. Prompt pursuit of the Tribunal remedy after it becomes functional, along with compliance with applicable pre-deposit and original appeal-period requirements, strengthens the limitation position. en-us Thu, 03 Sep 2026 21:12:26 +0530 Tue, 08 Sep 2026 06:46:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121101 Time spent in bona fide writ proceedings may be sought to be excluded from GSTAT appeal limitation where the Tribunal was unavailable when the writ was filed. Section 14 of the Limitation Act may apply through Section 29(2), subject to due diligence, good faith, the procedural history, and the High Court's disposal order. Exclusion is not automatic. Section 112 sufficient-cause condonation may be pleaded alternatively. Prompt pursuit of the Tribunal remedy after it becomes functional, along with compliance with applicable pre-deposit and original appeal-period requirements, strengthens the limitation position. Discussion-Forum GST Thu, 03 Sep 2026 21:12:26 +0530 https://www.taxtmi.com/forum/issue?id=121101