Limitation in GST appeals: time spent in bona fide rectification can be excluded, and condonation opportunity must be given

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Availability of an alternative statutory remedy did not bar writ entertainability where the challenge was confined to the legality of rejection of the statutory appeal on limitation and to computation of limitation under the CGST Act. The High Court reiterated that the doctrine of merger does not apply when a filing is rejected as time-barred without consideration on merits. It further held that time spent in bona fide rectification proceedings could be excluded on Section 14 principles, as the proceeding was pursued with due diligence and good faith, and that an appellant must be given a reasonable opportunity to explain delay before dismissal as time-barred.....