GST Appeal Delay Due to Rectification Application – Period Must Be Excluded: P&H HC

Arvind Fashion Limited Vs State of Haryana And Others (Punjab and Haryana High Court)

Time spent pursuing a rectification application under Section 161 of the CGST Act, is excluded while computing the limitation period for filing appeal

The Hon’ble Punjab & Haryana High Court in Arvind Fashion Limited v. State of Haryana & Ors.[CWP 16286-2025, order dated September 26, 2025] held that when an assessee promptly files a rectification application against an assessment order, the period spent awaiting decision on rectif

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