Exclusion of Time Spent in Pending High Court Proceedings for Computing GSTAT Appeal Limitation

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....xclusion of Time Spent in Pending High Court Proceedings for Computing GSTAT Appeal Limitation<br>Query (Issue) Started By: - Dipika Shetye Dated:- 3-9-2026 Goods and Services Tax - GST Got 0 Replies ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....<br> GST<br>Under the GST regime, an assessee filed a writ petition before the High Court challenging an order of the Appellate Authority because the GSTAT had not yet been constituted. The matter is ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....still pending before the High Court. Now that GSTAT has been constituted, the assessee intends to withdraw the writ petition and file an appeal before the Tribunal. However, the statutory period presc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ribed under Section 112 of the CGST Act for filing an appeal before GSTAT has already expired. Can the assessee seek exclusion of the period during which the writ petition remained pending before the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....High Court while computing the limitation period for filing the appeal before GSTAT? If yes where from it is coming from the law that the period of High Court will be excluded.<br>***<br> Discussion F....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....orum - Knowledge Sharing ....