Period during which matter is pending before HC can be excluded from limitation period

MPPKVV Co Ltd Vs GST And Central Excise Commissioner (Supreme Court of India) The period during which the matter is pending before the High Court (HC) can be excluded from the limitation period Introduction: In the case of M/s. MPPKVV Co. Ltd. v. GST and Central Excise Commissioner, the Supreme Court addressed the exclusion of time during pending court proceedings from the limitation period for filing appeals. The court held that the appellant was entitled to exclude the period during which the matter was pending before the High Court, allowing the appeal to be filed within the extended limita...