https://www.taxtmi.com/caselaws?id=798598 Time spent prosecuting a rectification application after an adjudication order must be excluded when computing the limitation period for a GST appeal. Where exclusion of that period places the appeal within the prescribed period, dismissal on the ground that it exceeded the maximum appellate limitation is unsustainable. The limitation calculation must therefore account for the period genuinely consumed in rectification proceedings before determining whether the statutory appeal is time-barred. en-us Tue, 25 Aug 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798598 Time spent prosecuting a rectification application after an adjudication order must be excluded when computing the limitation period for a GST appeal. Where exclusion of that period places the appeal within the prescribed period, dismissal on the ground that it exceeded the maximum appellate limitation is unsustainable. The limitation calculation must therefore account for the period genuinely consumed in rectification proceedings before determining whether the statutory appeal is time-barred. Case-Laws GST Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798598